Publication:

The influence of the exceptional public interest events´ fiscal benefits

Events of exceptional public interest (EEPI) are increasingly becoming a decisive factor for arranging companies’ Marketing Budget distribution. The title is not easily gained, but once an event is named of exceptional public interest, companies that sponsor this kind of events have some tax benefits as a consequence. Since the Law 49/2002 of 23 of December on taxation is the main Spanish Law that regulates patronage nowadays, it will be described and explained along the thesis. This law stipulates the characteristics under which an event can be labelled of exceptional public interest; being subject to the international importance on the sportive scope they have, as well as its economic, social and media impact (Gobierno de España; Ministerio la Presidencia, 2004). EEPI interest will be the context on which to base this thesis. Once what they do consist on is explained, a specific case will be studied: The Real Club de Polo de Barcelona, which hosts an exceptional public interest event. The study will consist on analyzing the economic, social and media impact of the event in the city of Barcelona, for concluding whether hosting EEPI has a positive or negative influence on the entities