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Form 100. Personal Income Tax Return Declaration 2017

9.9.2.2.23. Special regime “World Star Gathering (EME) 2017”

The "World Meeting of the Stars (EME) 2017" Program will be considered an event of exceptional public interest for the purposes of the provisions of article 27 of Law 49/2002, of December 23, on the tax regime of entities. non-profit organizations and tax incentives for patronage.

The duration of the support programme for this event will run from 1 January 2015 to 31 December 2017.

Taxpayers may deduct from the total tax amount 15 of the expenses incurred in compliance with the plans and activity programs established by the consortium in accordance with art. 27.3 of Law 49/2002, as amended by the Second Final Provision of Law 35/2006, of November 28.