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.