UEFA Women's Champions League 2020 (Additional Provision 6 RDL 28/2020)

The sixth Additional Provision of Royal Decree-Law 28/2020, of September 22, on remote work establishes a specific tax regime applicable to the « UEFA final Women's Champions League 2020.

In relation to Corporate Tax, this tax regime establishes that legal entities resident in Spanish territory incorporated on the occasion of the final of the « UEFA Women's Champions League 2020 » by the organizing entity or by the participating teams will be exempt from Corporate Tax by the income obtained during the celebration of the event and to the extent that they are directly related to your participation in it .

The provisions of the previous paragraph will also apply to the Income Tax of non-residents to the permanent establishments that the organizing entity of the final of the "UEFA Women's Champions League 2020" or the participating teams establish in Spain on the occasion of the event. the income obtained during its celebration and to the extent that they are directly related to its participation in it.

In addition, income obtained without a permanent establishment by the organizing entity of the final of the «UEFA Women's Champions League 2020» o los equipos participantes, generadas con motivo de la celebración de la final de la «UEFA Women's Champions League 2020» and to the extent that they are directly related to your participation in it.

Filling in form 200

Corporate Tax taxpayers who apply this specific tax regime, for the tax periods beginning within the year 2020, must enter in the boxes [02312] and [02313] «UEFA Women's Champions League 2020 (DA 6 RDL 28/2020)» on page 13 of form 200, the corrections to the accounting result that correspond to the application of the exemptions referred to in the previous section.