9.4.2. Donations made to entities not included in the scope of Law 49/2002

Amounts donated to legally recognized foundations that report to the corresponding protectorate body, as well as to associations declared of public utility, not included in the scope of application of Law 49/2002, of December 23, on the tax regime of entities non-profit purposes and tax incentives for patronage will give the right to a deduction of 10% provided justification is available.