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Form 100. 2019 Personal Income Tax return Special regime " anniversary of the Unesco declaration of Mérida" 25

The " anniversary of the Unesco declaration of Mérida as a World Heritage Site" programme will be considered an exceptional event of interest 25 for the purposes of Article 27 of Act 49/2002 of 23 December on the tax regime of non-profit organisations and the tax incentives for patronage.

The duration of the programme to support this event will be from 1 January 2017 to 31 December 2019.

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.