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Form 100. Personal Income Tax Declaration 2018 Special regime “VIII Anniversary University of Salamanca"”

The "VII centenary of the University of Salamanca" Program 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-purpose entities. lucrative and tax incentives for patronage.

The duration of the support program for this event will run from November 1, 2015 to April 30, 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