In 2002 the Fiscal Regime Law for non-profit organisations and for tax incentives for patronage allowed a new patronage model. This model has enabled our country to participate in the universal exhibitions and the celebration of commemorations and major sport events. This Law regulated the ways in which private funding could collaborate in the development of the events which are of greatest relevance and general interest according to the government. To do this, the government has implemented an innovative and interesting system based on the possibility of deducting all the communication expenses (communication and advertising) which each company incurs as long as they contribute to the promotion of the aforementioned events.

Thanks to this model, the companies sponsoring these events of exceptional public interest can benefit from the greatest tax deductions allowed by the Spanish law. The legal framework constituted by this act has been thoroughly developed within a regulation included in the Royal Decree 1270/2003, of 10 October.

The granting of the category Event of Exceptional Public Interest is done through approval and inclusion in the Additional Provisions of the State Budget each year. The commemoration of the 4th Centenary of the death of Miguel de Cervantes has acquired this status in the State Budget Law of 2015, Act 36/2014 of 26 December in its 54th additional provision.

The activities programme of the 4th Centenary of the death of Cervantes in Castilla-La Mancha has a specific task force to manage all the sponsorship actions and advise the sponsors during the administrative and tax process.