Holy Year Jacobean 2027: Maximum Tax Deductions for Sponsors and Donors

Key data

Companies sponsoring activities of the Holy Year Jacobean 2027 have access to maximum tax incentives provided for in Law 49/2002 on patronage, but only if their expenses are certified by the competent body. The Resolution of August 5, 2026 publishes the agreement that creates that body: the Interadministrative Commission of the Holy Year Jacobean 2027, signed on June 30, 2026.

Without that certification, there is no deduction. That is why understanding how this commission works and what expenses are eligible is key to sponsorship having real tax impact.

What does this regulation establish?

The agreement creates the Interadministrative Commission of the Holy Year Jacobean 2027, the body responsible for certifying that the expenses of sponsors and donors comply with the official program of the event. This certification is the essential requirement to access maximum tax deductions under Law 49/2002.

The event was declared of exceptional public interest through RDL 8/2025, which activates the special patronage regime. The Commission is composed of the following bodies:

A critical fact: the favorable vote of the Ministry of Finance is mandatory to issue any certification. Without that vote, no expense can be validated, regardless of the criteria of other members.

The financing of the Commission's operations is the responsibility of the entities designated by each autonomous community. The State assumes no economic obligation whatsoever.

Economic and operational impact

The impact for companies is fundamentally a tax opportunity, not a cost. Sponsoring the Holy Year Jacobean 2027 within the official program allows applying maximum deductions under Law 49/2002, which are higher than those in the general patronage regime.

The key operational points are:

• Broad eligible period: from July 1, 2025 to June 30, 2028, which provides room to plan sponsorship across multiple fiscal years.
• Mandatory prior certification: the expense must be certified by the Commission before applying the deduction. It is not enough to make the sponsorship; you must obtain the accrediting document.
• Finance vote as a filter: the Ministry of Finance has veto power over certifications, which ensures rigor in validation but also means that not all expenses linked to the Holy Year will automatically be eligible.
• No cost to the State: the Commission's structure does not generate state public spending, which reduces the risk that the mechanism will be questioned or modified for budgetary reasons.

Who does it affect?

• Sponsoring companies that want to associate their brand with the Holy Year Jacobean 2027 and optimize their tax burden.
• Individual donors with significant contribution capacity seeking to maximize personal income tax deductions.
• Organizing entities of activities linked to the Holy Year (foundations, associations, non-profit entities) that need to attract sponsors with tax incentives.
• CFOs and tax directors of companies located in participating autonomous communities or with activity on the Way of Saint James.
• Tax advisors and consultants managing tax planning for clients interested in cultural patronage.
• Entities designated by autonomous communities to finance the Commission's operations.

Practical example

A tourism sector company based in Burgos (Castile and León) decides to sponsor the restoration of a section of the French Way within the official program of the Holy Year Jacobean 2027. The sponsorship is formalized in October 2026, within the eligible period (July 1, 2025 — June 30, 2028).

To access maximum deductions under Law 49/2002, the company must:

1. Verify that the sponsored activity is included in the program approved by the Interadministrative Commission.
2. Request certification from the Commission, which must have the favorable vote of the Ministry of Finance.
3. Obtain the certification document and attach it to its tax return to apply the corresponding deduction.

Without the certification issued by the Commission, the sponsorship expense could only be covered under the general patronage regime, with deductions lower than those of the special regime for events of exceptional public interest.

What should companies do now?

1. Evaluate whether sponsorship fits the official program: not every expense linked to the Holy Year Jacobean 2027 is certifiable. You must verify that the activity is within the program approved by the Interadministrative Commission.
2. Plan sponsorship within the eligible period: the program runs from July 1, 2025 to June 30, 2028. Expenses outside that range are not certifiable.
3. Initiate contact with organizing entities: foundations or non-profit entities linked to the Holy Year are the usual channel to channel sponsorship and request certification.
4. Request certification before filing the tax return: the deduction is only applicable if you have the certification document issued by the Commission with the favorable vote of Finance.
5. Consult with your tax advisor the exact amount of deduction applicable under Law 49/2002 and the type of contribution (donation, advertising sponsorship, use assignment).

Official source

Consult complete regulation at official source

Notice: This article is merely informative in nature and does not constitute legal advice. For specific decisions, consult a qualified professional. Source: https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-17667