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Form 100. Personal Income Tax Declaration 2018 Special regime for Mediterranean games 2018

The 2018 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 program for this event will be from January 1, 2014 to December 31, 2018.

Taxpayers may deduct 15 percent of the expenses that, in compliance with the plans and programs of activities established by the consortium, they carry out 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