9.8.2.2.7. Special regime for the 2018 Mediterranean Games

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 of 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.