The companies will benefit the tax benefits according the Law 49/2002, of 23rd December, of Tax Regime for non-profit entities and tax incentives for patronage in the different modality and percentages considered on its articles.
The basis of this deduction cannot exceed the 10% of the taxable base of the of the tax period. The amount exceed the limit can be applied in tax periods that finish on ten next year immediate and successive.
The celebration of the 20th anniversary of the reopening of the Liceu has considered during the period 2016-2020 as Event of Exceptional Public Interest according the article 27 of the Law 49/2002, of 23rd December, Tax Regime for non-profit entities and tax incentives for patronage. This tax nature allow the companies to recover until 90% of its donation through investment on promotion and publicity.