Tax regime applicable to the “UEFA Europa League 2022” event

With effect from March 2, 2022, the sixth Additional Provision of Royal Decree-Law 3/2022, of March 1, establishes that legal entities resident in Spanish territory , as well as the permanent establishments located in Spanish territory established on the occasion of the celebration in Seville of the final of the « UEFA Europa League 2022 », by the organizing entity or by the participating teams will be exempt from Corporate Tax and Non-Resident Income Tax, respectively, for the income obtained during the celebration of the event and to the extent that they are directly related to their participation in it.

In addition, exempt the income obtained without a permanent establishment by the organizing entity or by the participating teams, generated on the occasion of the celebration of said final and to the extent that they are directly related to your participation in it.