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Practical Handbook for Companies 2021

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

The sixth additional provision of Law 10/2021 of 9 July on distance working establishes a specific tax regime applicable to the final of the "UEFA Women's Champions League 2020".

In relation to corporate income tax, this tax regime establishes that the legal entities resident in Spanish territory constituted on the occasion of the final of the "UEFA Women's Champions League 2020" by the organising entity or by the participating teams will be exempt from corporate income 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 for non-resident income tax purposes to the permanent establishments that the organising entity of the "UEFA Women's Champions League 2020" final or the participating teams set up in Spain on the occasion of the event for the income obtained during the event and to the extent that it is directly related to their participation in it.

In addition, income obtained without a permanent establishment by the organising entity of the final of the "UEFA Women's Champions League 2020" or the participating teams, generated on the occasion of the holding of the final of the "UEFA Women's Champions League 2020" and to the extent that it is directly related to their participation in the final, will be exempt.

Filling in form 200

Corporate Income Tax payers who apply this specific tax regime, for tax periods beginning in 2020, must enter in the boxes [02312] and [02313] "UEFA Women's Champions League 2020 (DARDL 28/2020)" on page 13 of form 200, the corrections to the accounting result corresponding to the application of the exemptions referred to in the previous section.