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Practical Manual of Companies 2022.

Tax regime applicable to the “XXXVII Copa América Barcelona” event

The thirty-sixth Final Provision of Law 31/2022, of December 23, on the General State Budgets for the year 2023, establishes that legal entities resident in Spain established for the organization and celebration of the XXXVII Copa América Barcelona by the organizing entity of the same or by the participating teams, will be exempt from the Corporate Income Tax for 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 your participation in it.

In addition, income obtained by 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 will be exempt.