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Form 100. 2019 Personal Income Tax return

9,8,2,2,31. Special " anniversary of Sitges Film Festival" scheme 50

The " Anniversary of Sitges-FInternacional de cine Fantástico de Catalunya" programme will be considered an event of exceptional public interest 50 for the purposes of Article 27 of Act 49/2002 of 23 December on the tax regime of non-profit entities 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 the second Final Provision of Act 35/2006 of 28 November.