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Form 100. Personal Income Tax Return 2019

9.8.2.2.10. Special regime “VIII Anniversary of the University of Salamanca"

The "8th Centenary of the University of Salamanca" Program will be considered an event of exceptional public interest for the purposes of the provisions of Law 36/2014, of December 26, modified by Law 6/2018, of July 3, on the General State Budget for 2018.

The duration of the support programme for this event will run from 1 November 2015 to 30 April 2020.

Taxpayers may deduct from the full tax rate 15 of the expenses incurred in compliance with the plans and programs of activities established by the consortium in accordance with art. 27.3 of Law 49/2002, as amended by the Second Final Provision of Law 35/2006, of November 28.