Special regime "Berlanga Plan"
The Plan Berlanga Programme will be considered an event of exceptional public interest for the purposes of the provisions of article 27 of Law 49/2002, of 23 December, on the tax regime for non-profit entities and tax incentives for patronage.
The duration of the support programme for this event will be from April 1, 2020 to March 31, 2023.
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.