9,8,2,2,27. Special scheme "Plan 2020 to support the New Creators"

The "2020 Plan to support new film creators and the conservation and dissemination of the history of Spanish cinema" programme will have the consideration of an exceptional public interest event for the purposes of Article 27 of Act 49/2002 of 23 December, on the tax regime of non-profit organisations and on the fiscal 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.