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Form 100. Personal Income Tax Return 2022

Special regime "50th anniversary of the death of Clara Campoamor. 90 years since the beginning of a full democracy"

The Program "50th anniversary of the death of Clara Campoamor. "90 years since the beginning of a full democracy" 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 run from 1 March 2021 to 29 February 2024.

Taxpayers may deduct from the full tax rate 15 of the expenses incurred in compliance with the plans and programs of activities 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.

"50th anniversary of the death of Clara Campoamor. 90 years since the beginning of a full democracy"