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

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