Tax benefits for major cultural and sports events

Automatic summary, not yet reviewed

1. Declares 25 events and programs as events of exceptional public interest, such as anniversaries of the Teatro Real, the Mad Cool Festival, the Sitges Festival, the visit of Pope Leo XIV, or the Year of Cancer Research 2026. As a result, those who support them can apply the maximum tax benefits of the patronage law.
2. Sets the duration of each support program, with different start and end dates for each event. Most start in 2026 and end between 2027 and 2029.
3. Establishes that expenses must be certified and must match the goals and plans of the program, according to Law 49/2002.
4. Approves a special tax regime for the 2027 men's Champions League final, to be played on June 5, 2027 at Atlético de Madrid's stadium. It includes exemptions from corporate income taxincome tax The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings. and non-resident income tax, temporary import rules for goods, and VAT refund facilities.
5. Extends by five years the deadline to complete the inventory of movable property held by church institutions, while those assets of Spanish Historical Heritage cannot be sold or transferred.
6. Corrects the drug copayment rule to clarify that the €4.98 cap for reduced-copayment medicines applies per dispensing, not per month.

Who it affects

• Companies and individuals sponsoring or supporting the declared events: They can apply the maximum tax benefits of the patronage law.
• The organizer of the 2027 Champions League final and the participating teams: They benefit from tax exemptions, customs facilities, and VAT refunds.
• Non-residents working for the final's organizer or teams: Their income from that work is not considered earned in Spain, and they may opt for a special regime if they become residents.
• Church institutions holding Spanish Historical Heritage assets: They cannot sell or transfer those assets while the inventory is completed, with a deadline extended five years.
• Users of reduced-copayment medicines: The €4.98 copayment cap applies per dispensing, not per month.

Words worth knowing

Acontecimiento de excepcional interés público (event of exceptional public interest)

A legal figure that grants tax benefits to those who finance certain events deemed of great interest to the country.

Ley 49/2002 (patronage law)

The law regulating tax advantages for those who financially support activities of general interest.

Impuesto sobre la Renta de no Residentes (non-resident income tax)

A tax on income earned by people or companies who do not live or have their base in Spain.

Importación temporal (temporary import)

A customs regime that allows bringing goods into Spain for a limited time without paying import duties.

Grupos ATC de aportación reducida (reduced-copayment ATC groups)

A category of medicines, such as those treating chronic diseases, for which the user pays a lower percentage.

income tax

The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings.

It summarizes the law as published in the BOE. It is written by artificial intelligence and may contain mistakes: the official text is what counts. Read the official text · How we make summaries