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Form 100. 2019 Personal Income Tax return

Patronage incentives: Expenses in activities of general interest

The expenses incurred for general purposes as follows are considered deductible as a starting point by employers and professionals who determine their performance by the direct assessment scheme:

General interests (article 3 of Act 49/2002):

They are considered as general interests, among others:

  • Those defending human rights, victims of terrorism and violent acts.

  • Those for social assistance and social inclusion.

  • Civic, educational, cultural, scientific, sports, health, work.

  • Institutional strengthening.

  • Those for development cooperation.

  • Those promoting volunteering and promoting social action.

  • Environmental protection.

  • Those for promotion and care for people at risk of exclusion for physical, economic or cultural reasons.

  • Those promoting constitutional values and defending democratic principles.

  • Those to promote tolerance.

  • Those to promote the social economy.

  • Information society development.

  • Those of scientific research and technological development.