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Form 100. Personal Income Tax Return 2022

Special regime "Alicante 2021. "Round the World Sailing Trip"

The "Alicante 2021" Program. The "Vuelta al Mundo a Vela" (World Sailing Trip) will be considered an event of exceptional public interest for the purposes of the provisions of Law 36/2014, of December 26, amended by Law 6/2018, of July 3, on the General State Budget for 2018.

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