9.8.2.2.7. Special regime Barcelona mobile world capital

The celebration of "Barcelona Mobile World Capital" 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 of tax incentives for patronage.

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

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.