Tàpies Year 2026: tax deductions for sponsoring companies

Key data

Companies that allocate resources to sponsorship or collaboration in events of Antoni Tàpies's centenary can convert that expense into a tax optimization lever. The declaration of Tàpies Year as an event of exceptional public interest activates the special cultural patronage regime, which allows the application of increased deductions in the main business taxes.

The legal framework is the Resolution of April 10, 2026, which formalizes the agreement between the Ministry of Culture, the Ministry of Finance and the Fundació Privada Antoni Tàpies. This is not a subsidy: it is a tax mechanism that rewards those who invest in culture with a direct reduction in their tax burden.

What does this regulation establish?

The agreement creates the Inter-administrative Commission of the event of exceptional public interest "Tàpies Year. One hundred years since the birth of artist Antoni Tàpies (1923-2012)". This commission acts as the governing body of the event and has a critical function for companies: to certify which activities can benefit from tax benefits.

Without that certification, there is no deduction. Therefore, the first step for any interested company is to ensure that its activity or sponsorship falls within the perimeter certifiable by the Commission.

The commission is made up of three parties:

• Ministry of Culture
• Ministry of Finance
• Fundació Privada Antoni Tàpies

Tax benefits apply to three taxes:

• Personal income tax (for self-employed individuals or professionals)
• Corporate income tax (IS) (for companies)
• Excise taxes (IIEE)

The scope of the event covers commemorative acts of the centenary of artist Antoni Tàpies, born in 1923 and died in 2012.

Economic and operational impact

The direct impact for a company is the possibility of reducing its corporate income tax liability through increased deductions for sponsorship of certified cultural activities. This regime is more favorable than ordinary patronage, precisely because the event has been declared of exceptional public interest.

From an operational perspective, the process involves two phases:

1. Participation phase: The company decides to sponsor or collaborate in an activity linked to Tàpies Year.
2. Certification phase: The Inter-administrative Commission certifies that this activity is included in the event, which enables the application of deductions in the corresponding tax return.

The agreement does not specify maximum deduction amounts or specific percentages in the published text. These are governed by the general patronage regulations applicable to events of exceptional public interest. The company's tax team must review the current percentages in corporate income tax and personal income tax to quantify the exact benefit.

Who does it affect?

• Sponsoring companies that finance acts, exhibitions or events of the Tàpies centenary.
• Foundations and non-profit entities that collaborate in organizing activities of Tàpies Year.
• Cultural companies that participate in the production or dissemination of content linked to the event.
• Self-employed individuals or professionals that make deductible contributions in personal income tax.
• Entities subject to excise taxes that want to apply the available deductions in that area.

Practical example

A publishing company decides to sponsor a retrospective exhibition of Antoni Tàpies framed within Tàpies Year. Before formalizing the agreement, it verifies with the Fundació Privada Antoni Tàpies that the exhibition will be presented to the Inter-administrative Commission for certification as an activity of the event.

Once certification is obtained, the company can apply the increased deductions in its corporate income tax return for the fiscal year in which the sponsorship takes place. The result is that part of the sponsorship expense becomes direct tax savings, reducing the amount payable to the tax authority.

If the company had not previously verified that the activity is certified, the expense might not be deductible under this special regime, losing the differential tax benefit compared to ordinary patronage.

What should companies do now?

1. Assess whether there is strategic interest in cultural sponsorship: Determine if Tàpies Year fits with the company's CSR or patronage policy and if there is budget available for sponsorship.
2. Identify certifiable activities: Contact the Fundació Privada Antoni Tàpies to learn which acts and activities of the centenary will be presented to the Inter-administrative Commission for certification.
3. Ensure that the activity is certified before formalizing the sponsorship: Without certification from the Commission, you cannot access the special tax regime. This step is critical.
4. Quantify the tax benefit with your tax team: Calculate the actual savings in corporate income tax, personal income tax or excise taxes by applying the deduction percentages in force for events of exceptional public interest.
5. Properly document the transaction: Keep the certification from the Inter-administrative Commission and all sponsorship receipts to prove the deduction in case of a tax audit.