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Practical Manual of Companies 2022.

XXXVII Copa América Barcelona

The thirty-sixth Final Provision of Law 31/2022, of December 23, on the General State Budgets for the year 2023, establishes a specific tax regime applicable to the celebration of the «XXXVII Copa América Barcelona.

In relation to Corporate Tax, this tax regime establishes that legal entities resident in Spain established for the organization and celebration of the “XXXVII Copa América Barcelona” event by the organizing entity or by the participating teams, will be exempt from Corporate Tax for the income obtained from April 1, 2022 to December 31, 2025 with reason for the event and to the extent that they are directly related to their participation in it.

The provisions of the previous paragraph will also apply to the permanent establishments that the organizing entity of the "XXXVII Copa América Barcelona" or the participating teams establish in Spain during the event on the occasion of its celebration. .

Filling in form 200

Corporate Tax taxpayers who apply this specific tax regime must enter in boxes [01905] and [01906] “XXXVII Copa América Barcelona (Law 31/2022)” on the page 13 of model 200, the corrections to the accounting result that correspond to the application of the exemptions referred to in the previous section.