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.