XXXVII Copa América Barcelona

The Thirty-sixth Final Provision of Law 31/2022, of December 23, on the General State Budget 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 purpose of organizing and holding the event "XXXVII Copa América Barcelona" by the organizing entity or by the participating teams, will be exempt from Corporate Tax on the income obtained from April 1, 2022 to December 31, 2025 on the occasion 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 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 Taxpayers who apply this specific tax regime must record in boxes [01905] and [01906] "XXXVII Copa América Barcelona (Law 31/2022)" 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.