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Form 100. Personal Income Tax Declaration 2018 regime "V centenary around the world of Magellan and Elcano"

The Program "V centenary of the expedition of the first circumnavigation of the world by Ferdinand Magellan and Juan Sebastián 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, tax regime for non-profit entities and tax incentives for patronage.

The duration of the support program for this event will run from May 8, 2017 to May 7, 2020.

Taxpayers may deduct from the full amount of the tax 15 per 100 of the expenses that they carry out in compliance with the plans and programs of activities established by the consortium in accordance with art. 27.3 of Law 49/2002, in the wording given by the second Final Provision of Law 35/2006, of November 28