The 25th United Nations Climate Change summit is declared an event of exceptional public interest
On November 11, 2019 the Official State Gazette published Royal Decree-law 15/2019, of November 8, 2019, adopting urgent measures for the organization in Spain of the 25th United Nationals Climate Change summit.
Among other measures, it classes the program approved for these purposes as an event of exceptional public interest, and therefore it qualifies under article 27 of Law 49/2002, of December 23, 2002, on the tax regime for not-for-profit entities and on tax incentives for patronage. The tax benefits for this program will be the highest amounts allowed in that article. Any sums paid in respect of sponsorship of the entities in charge of implementing programs and activities for the event will be taken into account to calculate the limit set out in article 27.3, one, paragraph two, of the law.
The support program for this event will start on November 1, 2019 and end on March 31, 2020.