Special regime "Barcelona 2026 World Capital of Architecture"

The "Barcelona 2026 World Capital of Architecture" 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, 2025 to December 31, 2027.

Taxpayers may deduct from the total tax liability the 15 percentof the expenses that, in compliance with the plans and programs of activities established by the consortium, are made in accordance with art. 27.3 of Law 49/2002, as worded by the Second Final Provision of Law 35/2006, of November 28.