Subject to the fulfilment of certain conditions, the company may apply corporate tax allowance from the tax of the tax year concerned and the subsequent tax years, ending in the eighth calendar year following the benefit.
Application of the tax allowance is subject to the condition of the entity also providing supplementary support according to specific conditions to the national sport association of the spectator team sport organization supported by the sponsoring serving as the basis of the tax allowance or to the sport organization operating under the sport association of the given sport or to a foundation created for the development of a spectator team sport, in the case of supporting an public sport body, the providing of supplementary support to the public sport body.