9.8.2.2.12.Régimen special " anniversary of the Grand Teatro Liceu in Barcelona and the bicentenary of the creation of the Societat d'actionistes 20

The " anniversary of the reopening of the grand theatre of the Lyceum in Barcelona and the bicentenary of the creation of the Societario 20 at D'shares "will be considered an event of exceptional public interest for the purposes of Article 27 of the Act 49/2002, of 23 December, on the tax regime of non-profit organisations and on the tax incentives for patronage.

The duration of the programme to support this event will be from 1 July 2016 to 31 December 2020.

Taxpayers can deduct from the tax's total tax payment on 15% of the expenses that in compliance with plans and programmes 100 of activities established by the consortium carried out in accordance with Article 27,3 of Law 49/2002, in the drafting given by Final Provision Two of Act 35/2006 of 28 November