9.8.2.2.8. Special regime “2017 Mediterranean Games”

The 2017 Mediterranean Games 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 for non-profit entities and tax incentives for patronage.

The duration of the support programme for this event will be from 1 January 2014 to 31 December 2018.

Taxpayers may deduct from the total 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.