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Form 100. Personal Income Tax Return Declaration 2017

9.8.2.2.42. Special regime 25th anniversary of the UNESCO declaration of Mérida

The "25th anniversary of the declaration of Mérida as a World Heritage Site by UNESCO" Programme will be considered an event of exceptional public interest for the purposes of the provisions of Article 27 of Law 49/2002, of 23 December, on the tax regime for non-profit entities and tax incentives for patronage.

The duration of the support programme for this event will run from 1 January 2017 to 31 December 2018.

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.