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Form 100. Personal Income Tax Return 2021

Special regime "2020 Plan to Support Grassroots Sport II"

The "2020 Grassroots Sports Support Plan II" 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 tax incentives for patronage.

The duration of the support programme for this event will be from 1 January 2019 to 31 December 2021.

Taxpayers may deduct from the total tax amount 15 of the expenses incurred in compliance with the plans and activity programs established by the consortium in accordance with art. 27.3 of Law 49/2002, as amended by the Second Final Provision of Law 35/2006, of November 28.