UEFA Europa League 2022

The sixth Additional Provision of Royal Decree-Law 3/2022, of March 1, establishes a specific tax regime applicable to the holding of the final of the " UEFA Europa League 2022" in Seville.

In relation to Corporate Tax, this tax regime establishes that legal entities resident in Spanish territory established for the purpose of the final of the "UEFA Europa League 2022" by the organizing entity or by the participating teams will be exempt from Corporate Tax on income obtained during the celebration of 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 Income Tax of Non-Residents to the permanent establishments that the organizing entity of the final of the "UEFA Europa League 2022" or the participating teams establish in Spain on the occasion of the event for the income obtained during its celebration and to the extent that they are directly related to their participation in it.

Furthermore, income obtained without a permanent establishment by the organizing entity of the final of the "UEFA Europa League 2022" or the participating teams, generated on the occasion of the holding of said final and to the extent that it is directly related to their participation in it, will be exempt.

Filling in form 200

Corporate Taxpayers who apply this specific tax regime must record in boxes [01009] and [01013] UEFA Europa League 2022 ( RDL 3/2022)" 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.