9.8.2.2.40.Special System "Climate Change".

The Program "Twenty-fifth session of the Conference of the Parties to the United Nations Framework Convention on Climate Change (COP25), fifteenth session of the Conference of the Parties serving as the Meeting of the Parties to the Kyoto Protocol (COP- MOP15) and the second session of the Conference of the Parties as the Meeting of the Parties to the Paris Agreement (CMA2) and fifty-first meeting of the Subsidiary Bodies of the Convention, both the Subsidiary Body for Scientific and Technological Advice (SBSTA) and the Subsidiary Implementation Body (SBI)" 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 tax incentives for patronage.

The duration of the support program for this event will run from November 1, 2019 to March 31, 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.