Tax Deductions for Sponsoring the Festival de Cante de las Minas 2026-2028: What Companies Can Deduct

Key data

Companies seeking to optimize their tax burden through cultural patronage have a new window open until 2028. The sponsorship of the 65th anniversary of the Festival de Cante de las Minas de La Unión has been declared an event of exceptional public interest, which activates the maximum tax benefits regime of Law 49/2002. The Resolution of August 26, 2026, published in the BOE on September 3, 2026, formalizes the agreement that creates the Inter-Administrative Commission responsible for certifying those expenses.

Without certification from this Commission, sponsors cannot apply the deductions. That is why understanding how this body works is as relevant as knowing the deduction figures.

What does this regulation establish?

The agreement signed between the Ministry of Culture, the Ministry of Finance and the Fundación Cante de las Minas, F.S.P. creates the Inter-Administrative Commission of the Event of Exceptional Public Interest of the 65th anniversary of the Festival de Cante de las Minas de La Unión.

This commission has a specific and decisive function: to certify that expenses incurred by sponsors comply with approved activity plans. That certificate is the document that enables companies and individuals to apply the maximum tax deductions of Law 49/2002.

Key aspects of the Commission's operation:

• The favorable vote of the Ministry of Finance representative is mandatory to issue any certification. Without that vote, the expense is not certified and there is no deduction.
• The financing of the Commission is entirely the responsibility of Fundación Cante de las Minas, at no cost to the General State Administration.
• The period of validity of the event—and therefore of the deductions—is 2026-2028.

The declaration of an event as an event of exceptional public interest is the legal mechanism that allows raising the percentages of deduction for patronage above ordinary limits. It is a common figure in major cultural and sporting events in Spain.

Economic and operational impact

For companies, the impact is a tax savings opportunity, not a cost. Sponsoring festival activities within the 2026-2028 period allows applying the deductions of maximum legal rank provided for in Law 49/2002, which are higher than ordinary deductions for cultural donations.

The operational impact is concentrated in two areas:

• Certification management: the sponsor must ensure that their expenses are included in the activity plans approved by the Commission and request the corresponding certification. Without that step, the deduction is not applicable.
• Tax planning 2026-2028: companies with sponsorship or CSR budgets should evaluate whether channeling part of that budget toward this festival generates a net tax savings superior to other patronage alternatives.

From the Administration's perspective, the model is efficient: the Foundation assumes all management costs of the Commission, so the State does not incur additional expenses to articulate these benefits.

Who does it affect?

• Companies from any sector with sponsorship, CSR or cultural patronage budgets that want to optimize their tax burden.
• Individuals making donations to the Festival de Cante de las Minas de La Unión during 2026-2028.
• Tax advisors and CFOs managing tax planning for companies with cultural sponsorship activities.
• Companies based or operating in the Murcia Region with interest in brand positioning linked to the festival.
• Communications and sponsorship agencies managing sponsorship agreements for their clients.

Practical example

A company decides to allocate €50,000 from its CSR budget to sponsor activities of the 65th anniversary of the Festival de Cante de las Minas in 2027.

The process it must follow to access the maximum tax deductions of Law 49/2002 is as follows:

1. Verify that the activities it will sponsor are included in the activity plan approved by the Inter-Administrative Commission.
2. Formalize the sponsorship agreement with the Fundación Cante de las Minas, F.S.P.
3. Request from the Commission the certification that the expense complies with the approved plan. This certification requires the favorable vote of the Ministry of Finance representative.
4. With the certification in hand, apply the maximum-rank tax deductions provided for in Law 49/2002 in its Corporate Income Tax return.

Without the Commission's certification, the €50,000 sponsorship would not generate maximum deductions. That is why the key step is not just deciding to sponsor, but ensuring that the expense is properly certified before filing the tax return.

What should companies do now?

1. Evaluate whether sponsorship fits your tax strategy: analyze with your tax advisor whether channeling part of your CSR or sponsorship budget toward the festival generates a net tax savings superior to other alternatives available under Law 49/2002.
2. Contact Fundación Cante de las Minas, F.S.P.: request information about the approved activity plans for 2026, 2027 and 2028 and the available sponsorship conditions.
3. Ensure your expenses fall within the approved plan: only expenses included in the plans certified by the Inter-Administrative Commission entitle you to maximum deductions.
4. Request certification in time: the favorable vote of the Finance Ministry representative in the Commission is mandatory. Plan with sufficient margin before the close of the fiscal year in which you want to apply the deduction.
5. Document the entire process: keep the sponsorship agreement, the Commission's certification and payment receipts. These are the documents that prove the right to the deduction in case of inspection.

Official source

Consult complete regulation in official source

Notice: This article is purely informational 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-2026-18558