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Form 100. 2020 Personal Income Tax Return Declaration

9.8.2.2.43. Special System “Spain Honorary Guest Country at Frankfurt Book Fair in 2021”

The "Spain Country Guest of Honor at the Frankfurt Book Fair in 2021" 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, of tax regime for non-profit entities and tax incentives for patronage.

The duration of the support program for this event will run from May 7, 2020 to November 30, 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.