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Form 100. Personal Income Tax Declaration 2023

Special regime "Davis Cup Madrid Tournament"

The "Davis Cup Madrid Tournament" Program will be considered an event of exceptional public interest for the purposes of the provisions of Law 36/2014, of December 26, modified by Law 6/2018, of July 3, on Budgets. State Generals for 2018.

The duration of the support program for this event will run from January 1, 2021 to December 31, 2023.

Taxpayers may deduct from the full tax amount 15 per 100 of the expenses that in compliance of the plans and programs of activities established by the consortium carried out 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