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Form 100. Personal Income Tax Declaration 2019 Special regime for preparation of Tokyo 2020 athletes

The Program "for the preparation of 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. of non-profit entities and tax incentives for patronage.

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

Taxpayers may deduct from the full amount of the tax 15 per 100 of the expenses that they carry out in compliance with the plans and programs of activities established by the consortium in accordance with art. 27.3 of Law 49/2002, in the wording given by the second Final Provision of Law 35/2006, of November 28.