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Form 100. 2019 Personal Income Tax return

9,8,2,2,19. Special scheme " round the world of Magallanes and Elcano"

The "V Centenary of the first round of the world trip of Fernando de Magallanes and Juan Sebastián Elcano" will have the consideration of an event of exceptional public interest for the purposes of Article 27 of 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 range from 8 May 2017 to 7 May 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 the second Final Provision of Act 35/2006 of 28 November.