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Form 100. 2020 Personal Income Tax Return Declaration

9.8.2.2.45.Special regime “175th Anniversary of the construction of the Gran Teatre del Liceu"

The "175th Anniversary of the construction of the Gran Teatre del Liceu" 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 the non-profit entities and tax incentives for patronage.

The duration of the support program for this event will run from December 1, 2020 to November 30, 2023

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