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Form 100. 2019 Personal Income Tax return

9,8,2,2,54 Special regime "Spain Capital of Young Talent"

The "Spain, Capital of Young Talent" programme will be considered an event of exceptional public interest for the purposes of the provisions of the 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 July 2018 to 31 December 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 of the second Final Provision of Act 35/2006 of 28 November