Tax scheme applicable to the UEFA Women's Champions League 2020 final

On the occasion that the cities of Bilbao and San Sebastián were chosen by UEFA to host the final of the «UEFA Women's Champions League 2020», la Disposición Adicional sexta del Real Decreto-ley 28/2020, de 22 de septiembre, de trabajo a distancia regula el régimen fiscal específico aplicable a la final de la «UEFA Women's Champions League 2020» .

As established in this tax regime, legal entities resident in Spanish territory established 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 for the income obtained during the celebration of the event and to the extent that it is directly related to their participation in it.

Regarding the Income Tax of non-residents, the permanent establishments that the organizing entity of the final of the «UEFA Women's Champions League 2020» or the participating teams formed in Spain on the occasion of the event will be exempt for the income obtained during its celebration and to the extent that they are directly related to their 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.

You can consult in Chapter 5 of this Manual the consequences that the application of this special tax regime has on the completion of form 200.