UEFA Women's Champions League 2020 (DA 6th Law 10/2021)

The sixth Additional Provision of Law 10/2021, of July 9, on remote work establishes a specific tax regime applicable to the final of the " UEFA Women's Champions League 2020….

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

The provisions of the preceding paragraph shall also apply to the Income Tax of Non-Residents for permanent establishments established in Spain by the entity organizing the final of the "UEFA Women's Champions League 2020" or the participating teams on the occasion of the event for the income obtained during its celebration and to the extent that it is directly related to their participation in it.

In addition, income obtained without a permanent establishment by the entity organizing 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 their participation in it.

Filling in form 200

Corporate Taxpayers who apply this specific tax regime, for tax periods beginning within the year 2020, must record 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.