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Form 100. Personal Income Tax Declaration 2019

9.8.2.2.55 Special regime "Coronation of Nª Sª del Rocio 1919-2019"

The "Commemoration of the Centenary of the Coronation of Our Lady of Rocio (1919-2019)" Program will be considered an event of exceptional public interest for the purposes of the provisions of article 27 of Law 49/2002, of December 23 , the tax regime for non-profit entities and tax incentives for patronage.

The duration of the support program for this event will run from September 1, 2018 to September 30, 2020.

Taxpayers may deduct from the full amount of the tax 15 per 100 of the expenses that they carry out in compliance with the plans and programs of activities established by the consortium in accordance with art. 27.3 of Law 49/2002, in the wording given by the second Final Provision of Law 35/2006, of November 28