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Form 100. 2020 Personal Income Tax Return Declaration

9.8.2.2.17. Special regime. Women's Handball Championship 2021

The "2021 Women's Handball World Championship" 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, on the tax regime of non-profit entities and of tax incentives for patronage.

The duration of the support program for this event will run from January 1, 2019 to December 31, 2021.

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