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Form 100. 2018 Personal Income Tax return

9,8,2,2,17. Special scheme "Plan decade Málaga culture innovativo 2025"

The "Plan Málaga Cultura innovativo 2025" programme will be considered an event of exceptional public interest for the purposes of the provisions of the Article 27 of Act 49/2002, of 23 December, on the tax regime of non-profit entities and on the tax incentives for patronage.

The duration of the programme to support this event will be from 1 January 2016 to 31 December 2018.

Taxpayers can deduct from the tax's total tax payment on 15% of the expenses that in compliance with plans and programmes 100 of activities established by the consortium carried out in accordance with Article 27,3 of Law 49/2002, in the drafting given by Final Provision Two of Act 35/2006 of 28 November.