9.8.2.2.60. Special regime "Barcelona Mobile World Capital"

The "Barcelona Mobile world Capital" 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 2018 to 31 December 2020.

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.