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Form 100. Personal Income Tax Declaration 2023

Special regime "60th anniversary of the Porta Ferrada Festival"

The "60th anniversary of the Porta Ferrada Festival" 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 program for this event will run from January 1, 2023 to December 31, 2025.

Taxpayers may deduct from the full tax rate 15 percent of the expenses that they carry out in compliance with the plans and activity programs 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