9,8,2,2,30. Special regime " Anniversary of the Spanish Constitution" 40

The " anniversary of the Spanish Constitution" programme will be considered an event of exceptional public interest for the purposes of the provisions of the 40 Article 27 of Act 49/2002, of 23 December, on the tax regime of non-profit entities and on the tax incentives for patronage.

The duration of the programme to support this event will be from 1 June 2017 to 30 June 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 the second Final Provision of Act 35/2006 of 28 November.