9,8,2,2,14. Special regime Tokyo 2020 sportspeople's preparation

The "Spanish athletes'preparation programme for the 2020 Tokyo Games" will be considered an event of exceptional public interest to the effects of the provisions of article 27 of Law 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 January 2017 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.