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Practical Manual for Companies 2022.

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

With effect from 2 March 2022, the Sixth Additional Provision of Royal Decree-Law 3/2022, of 1 March, establishes that the legal entities resident in Spanish territory , as well as the permanent establishments located in Spanish territory established for 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 it is directly related to their participation in it.

In addition income obtained without a permanent establishment by the organizing entity or by the participating teams, generated in connection with the holding of said final and to the extent that it is directly related to their participation it, will be .