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INTERPRETATION CENTRE REPLICA SAILING AROUND THE WORLD MARITIME FESTIVAL

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INTERPRETATION CENTRE REPLICA SAILING AROUND THE WORLD MARITIME FESTIVAL

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PROJECTS

TAX BENEFITS

500TH ANNIVERSARY AND NAO VICTORIA FOUNDATION

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500TH ANNIVERSARY AND NAO VICTORIA FOUNDATION1

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5 0 0 T H A N D N A O V I C T O R I A F O U N D A T I O N1

The First Sailing Around the World that was made between 1519 and 1522 by Fernando de Magallanes and Juan Sebastián Elcano on board the Nao Victoria is, for many, the greatest maritime, geographic and scientific feat of all time.

On the brink of reaching the 500th anniversary of this momentous occasion, and to celebrate it as it deserves, underneath the presidency of Their Majesties the King and Queen of Spain, the “National Committee for the Memorial for the First Trip Around the World by Fernando de Magallanes and Juan Sebastián Elcano” was created and declared (General State Budget Act 2017) an “event of exceptional public interest for the purposes of the provisions in article 27 of Law 49/2002”.

500 ANNIVERSARYOF FIRST SAILING AROUND THE WORLD

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In this context, the mentioned National Committee has designated Nao Victoria Foundation, under the framework of the establishments of article 27.3 of Law 49/2002, as the entity responsible for undertaking the official programs and activities, and as the beneficiary for the donations collected from the tax benefits planned for the memorial of the 500th Anniversary of the First Sailing Around the World by Fernando de Magallanes and Juan Sebastián Elcano.

Nao Victoria Foundation is a private non-profit institution, created over ten years ago with the main objective of publicising the achievement by Magallanes and Elcano, and has already carried out activities in over twenty countries, participating in large international events (EXPO SHANGHAI 2010, 2007 AMERICA’S CUP, 1812-2012 BICENTENARY OF THE SPANISH CONSTITUTION) as well as cultural and leisure events that have been enjoyed by millions of people around the world.

NAO VICTORIAFOUNDATIONAND THE 500TH ANNIVERSARY

5 0 0 T H A N D N A O V I C T O R I A F O U N D A T I O N1

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PROJECTS

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Nao Victoria Foundation

O R G A N I S I N G E N T I T Y- To transform the Centre into a meeting place for learning about and showing the First Sailing Around the World and its effect on Universal History.

- To create an Experiential Installation aimed towards all audiences, in contact with local and international scientific institutions and with the rest of the citizens.

- To create a platform to publicize the historic and scientific studies of the First Sailing Around the World and the principal ocean routes that departed from Seville and its river.

O B J E C T I V E S

National Committee for the 500th AnniversarySeville Town HallTannhauser Estudio

C O L L A B O R A T I O N S

T h e I n t e r p r e t a t i o n C e n t r e o n t h e F i r s t S a i l i n g A r o u n d t h e W o r l d w i l l b e d e s i g n e d a s a p e r m a n e n t e x h i b i t i o n s p a c e b a s e d o n e x p e r i e n c e s .

The visitors will discover the keys to the First Sailing Around the World and the principal Spanish maritime explorations through historical sources and cutting-edge audiovisual and interactive resources.

P R O J E C T S2INTERPRETATION CENTRE IN SEVILLE ON THE FIRST SAILING AROUND THE WORLD

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PERMANENT REPLICA OF THE NAO VICTORIA VESSEL IN SEVILLE

- To spread knowledge related to the achievement of the First Sailing Around the World and its effect on Universal History through one of its most iconic representatives: The Nao Victoria Vessel.

O B J E C T I V E ST h e c o n s t r u c t i o n o f a n e w r e p l i c a o f t h e N a o V i c t o r i a V e s s e l w i l l b e o n e o f t h e m o s t n o t a b l e p r o j e c t s b y t h e F o u n d a t i o n .

This true-to-scale craft will be permanently located at a dock on the Guadalquivir river, next to the future Interpretation Centre, and will be a high-impact visual attraction for the city of Seville.

P R O J E C T S2

Nao Victoria Foundation

O R G A N I S I N G E N T I T Y

National Committee for the 500th AnniversarySeville Town Hall

C O L L A B O R A T I O N S

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SAILING AROUND THE WORLD PROMOTIONAL TOUR OF THE NAO VICTORIA VESSEL (2020-2022)

- To promote the celebration of the 500th Anniversary of the First Sailing Around the World.

- Communication of the great Spanish maritime expeditions throughout history and the repercussions of the First Sailing Around the World as the beginning of globalization and the union between cultures and continents.

- To inform visitors of the characteristics of the replica of the vessel that performed the greatest maritime adventure of all time, life on board for the crew members and all of the details of this incredible historical feat.

O B J E C T I V E STour of the replica of the Nao Victoria Vessel through the main international ports in order to commemorate the 500th anniversary of the First Sailing Around the World.

The Nao Victoria Vessel will be the Great Ambassador for this celebration. During this unique circumnavigation, a broad program of educational, institutional, media and communication activities will be developed for all audiences. There will be a celebration of the feat of the First Sailing Around the World and the events will take place in the city of Seville for the 500th Anniversary.

P R O J E C T S2

Nao Victoria Foundation

O R G A N I S I N G E N T I T Y

National Committee for the 500th AnniversaryMinistry of Foreign Affairs

C O L L A B O R A T I O N S

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MARITIME FESTIVAL500 TH ANNIVERSARY (2019-2022)

- To publicize the great feat of the First Sailing Around the World and the importance of Europe and Spain in particular, benefiting from the high flow of visitors received by these ships per year (estimate of 250,000 visitors).

- Contributions from the destination ports.- Sale of tickets to the ships. - Private sponsorship.

O B J E C T I V E S

F U N D I N G

International Tour through the principal ports in the world with the replicas built and managed by Nao Victoria Foundation.

The Galeón Andalucía, Nao Victoria, Nao Santa María and the Carabela Boa Esperança ships will dock at the principal European por ts, full of exhibition content to teach about the 500th

Anniversary and its off icial program.

P R O J E C T S2

Nao Victoria Foundation

O R G A N I S I N G E N T I T Y

National Committee for the 500th Anniversary

C O L L A B O R A T I O N S

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TAX BENEFITS

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- Law 49/2002, of 23 December, on the tax regime of non-profit entities and incentives for sponsorship.

- Royal Decree 582/2017, of 12 June, which creates and regulates the National Committee for the “500th Anniversary of the expedition of the first sailing around the world by Fernando de Magallanes and Juan Sebastián Elcano”.

- Royal Decree 1270/2003, of 10 October, which approves the Regulation for application of the tax regime for non-profit entities and tax incentives for sponsorship.

- Resolution of 25 January 2018, of the General Directorate for Taxation, which approves the Manual for application of tax benefits established in article 27.3 of Law 49/2002, of 23 December.

APPLICABLE REGULATIONSEVENT OF EXCEPTIONAL PUBLIC INTEREST

The Sixty Fourth Additional Provision of Law 3/2017, of 27 June, on the General State Budget for 2017, grants the celebration of the “500th Anniversary of the expedition of the first sailing around the world by Fernando de Magallanes and Juan Sebastián Elcano” the consideration of an event of exceptional public interest for the effects of the provisions of article 27 of Law 49/2002, of 23 December, applying the maximum tax benefits established in article 27.3 of said Law.

TA X DEDUCTIONS

In this way, the sponsors of this Memorial may benefit from a series of significant tax benefits, among which we can particularly highlight the deduction of 15% of the expenses incurred in publicity with a projection of several years directly related to promotion of the event, from the payment of their Corporate Tax.

When the content of the publicity refers to the promotion of the event in an essential manner, the basis of the deduction will be the entirety of the total amount spent. On the contrary, the basis of the deduction will be 25% of said expense. The consideration of “essential” or “non-essential” of the various formats is detailed in the “Information manual for collaborating companies”.

The amount of this deduction cannot exceed 90% of the donations made by the sponsoring companies to the collaborating institutions, such as Nao Victoria Foundation, in its role as the entity designated by the National Committee for the “500th Anniversary of the expedition of the first trip around the world by Fernando de Magallanes and Juan Sebastián Elcano” for the completion of the plans and programs of official activities related to the event.

TAX BENEFITS 500 TH ANNIVERSARY OF THE EXPEDITION OF THE FIRST SAILING AROUND THE WORLD BY FERNANDO DE MAGALLANES AND JUAN SEBASTIAN ELCANO

T A X B E N E F I T S3

SPONSORSHIP TOTALExpense of essential publicity with VCIVM logo 300,000 €I.S fee deduction of 15% of advertising spending 45,000 €Donation to NVF for VCIVM activities -50,000 €Initial cost of sponsorship 5,000 €

SPONSORSHIP EXAMPLE

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Nao Victoria Foundation Avenida de la Borbolla 43 · 41013 Sevilla (Spain)

Tel : +34 954 090 956www.fundacionnaovictoria.org

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