Preparation programme for 2020 Tokio
In order to foster collaboration in private financing of sports activities of high level, through the patronage, has been adopted over time, the statement as events of exceptional public interest, to different sporting performances, which has generated a very important influx of private resources for the financing of these events.
The “ preparation programme of Spanish athletes games Tokio 2020 ” has been declared as event of exceptional public interest for the purposes of Article 27 of the law 49/2002 of 23 December, Fiscal Regime of the non-profit Entities and tax incentives for patronage. The duration for this program has been set of 1 January 2017 to 31 December 2020.
Tax incentives for events declared as of exceptional public interest are regulated by Article 27 of the law 49/2002, as well as articles 7 to 12 of the "1270/2003, of 10 October, which develops the regulation of the aforementioned Law.
For the collaborating companies may be beneficiaries of these tax incentives, must make a contribution to the entity responsible for conducting the plans and programmes of the event that, in the case of Olympic athletes is the association Olympic Sports (PIPE), for the programme ADO, and in the case of Paralympic athletes is the Spanish Paralympic Committee (CPE), for the programme ADOP.
These tax incentives specifies that the sponsoring companies (or donors) may deduct from the full contribution corporation tax (in the case of legal persons), 15% of expenditures of propaganda and advertising of multiannual projection, which serve directly to the promotion of the respective event, as long as the administrative body created for that purpose manager, give such advertising this status. If this body declares the status of advertising essential, the basis on which apply said 15% will be the total amount of spending, and in the event that the characterization of advertising by the Body is not essential, the basis of the deduction will be 25% of that spending (i.e. on an advertising spending amount To, the deduction to apply in the case of be qualified as advertising essential is 15% of A. If advertising is not essential 15% deduction apply on 25% of that spending, this is: A x 25% x 15%).
The regulation establishes a constraint to this deduction in the corporation tax and is that cannot exceed 90% of donations or contributions to the entity responsible for conducting the plans and programmes of the event (PIPE or CPE).
For this event has been an administrative body responsible for both manager certify the adequacy of costs of propaganda and publicity of collaborating companies to plans and programmes of the event, and certify the qualification of these costs of advertising, as essential or non-essential in the sense of dissemination and visibility of the event, qualification It necessary to calculate the base of the tax deduction. The certificate that renders this body is needed to be beneficiary of the tax incentive.
Two have been approved CORPORATE IDENTITY MANUALS AND USE FOR COLLABORATING COMPANIES for the programme PIPE and for the programme ADOP, respectively, which define the standards of use of logos and/or image of the event of exceptional public interest “ preparation programme of Spanish athletes games 2020 Tokio ”, as well as the criteria for the qualification of the advertising media (essential or not essential) and the quantification of the base of deduction of the same which provides the current regulations, in order to support the proper development of the event. In addition, defined in these manuals both the procedure of recognition of the tax benefits models as documentation to contribute by the collaborating companies, as well as the rules applicable to this procedure.
The input companies are used for execution of the following plans and programmes:
National action plans and programmes DESIGNED agenda (Olympic athletes)
- Organization of activities and sports events during the preparation and development programme of preparation of athletes Spaniards games of Tokio 2020, with the aim of promoting and developing the practice of the high competition in Spain of sports included in the Olympic Programme, with special dedication to the Olympic games of Tokio 2020.
- Organization and production of meetings, conferences and seminars, as well as graphic and audiovisual material, editing catalogues and promotional material relating to these and related to the program. Public outreach of these sports activities for the purposes of greater knowledge.
- Granting aid to athletes participating in the games of Tokio 2020, obtaining economic resources of any individuals and/or legal, public and/or private, to meet the subsidies and aid of any nature, necessary for the proper development of the Olympic sports. Sitting on the selection, preparation, control and overhaul of sportsmen, with vocation to participate in the Olympic Games of Tokio 2020, will be recipients of these grants and subsidies. Ensure effectiveness, permanent control and use because the Use of economic resources available. Therefore the beneficiaries of this aid will be all those spanish athletes that, in conditions of preparation, overhaul suitable control and have the opportunity to participate in the Olympic Games and achieve results of prestige for sport Spanish. While they have achieved in the previous year the award, sports results demonstrating their ability to participate in the following Olympic Games.
Plans and programmes of action ADOP agenda (Paralympic athletes):
- Organization of activities and sports events during the preparation and development programme of preparation of athletes Spaniards games of Tokio 2020.
- Organization and production of meetings, conferences and seminars, as well as graphic and audiovisual material, editing catalogues and promotional material relating to these and related to the preparation programme of Spanish athletes games Tokio 2020.
- Granting aid to athletes participating in the games of Tokio 2020, through the following programs:
- Direct support programme sportsman through economic scholarship seeks which athletes can have as its main activity full dedication to training and competition.
- Direct support program to federations to develop their high performance programs (indoor federations and unideportivas).
- High Performance programme Paralympic (HARP Program) to provide all the necessary conditions for the coaching process is performed under parameters of maximum quality and effectiveness as the biomechanical support, physiological and psychological, medical service, programme against doping, training centres of high performance, qualified trainers, sports equipment of first line and sportsmen support.