Patronage incentives: expenditure on activities of general interest

Expenses incurred for the purposes of general interest listed below by businesspeople and professionals who determine their income using the direct estimate system are considered deductible items:

Purposes of general interest (art. 3.1 Law 49/2002):

The following are considered to be of general interest, among others:

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

• Those of social assistance and social inclusion.

• Civic, educational, cultural, scientific, sports, health, and labor.

• Those of institutional strengthening.

• Those for development cooperation.

• Those promoting volunteering and promoting social action.

• Those in defense of the environment.

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

• Those promoting constitutional values and defending democratic principles.

• Those promoting tolerance.

• Those promoting the social economy.

• Those of development of the information society.

• Those of scientific research and technological development.