9.8.2.2.14. Special regime for athletes preparing for Tokyo 2020

The "Preparation Programme for Spanish Athletes for the Tokyo 2020 Games" will be considered an event of exceptional public interest for the purposes of the provisions of article 27 of Law 49/2002, of December 23, on the tax regime for non-profit entities and tax incentives for patronage.

The duration of the support programme for this event will run from 1 January 2017 to 31 December 2020.

Taxpayers may deduct from the total tax amount 15 of the expenses incurred in compliance with the plans and activity programs 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.