9.8.2.2.41. Special regime 5th centenary of Magellan and Elcano's world voyage

The Program "Fifteenth centenary of the first voyage around the world by Ferdinand Magellan and Juan Sebastian Elcano" 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 non-profit entities and tax incentives for patronage.

The duration of the support programme for this event will run from 8 May 2017 to 20 September 2019.

Taxpayers may deduct from the full tax rate 15 of the expenses incurred in compliance with the plans and programs of activities 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.