Patronage incentives: collaboration agreements in activities of general interest

The amounts paid or expenses incurred are considered deductible expenses to determine the net income of the economic activity of taxpayers using the direct estimation method in either of its two modalities, normal or simplified.

The tax regime applicable to the amounts paid in compliance with the aforementioned collaboration agreements will be incompatible with the other tax incentives provided for in Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives. to patronage.