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Form 200. Corporate Income Tax Declaration 2019

8.6 Deduction for donations to non-profit entities (Law 49/2002)

The code [00565] will record the amount of the deduction for donations to non-profit entities (of the tax regime of Title II of Law 49/2002) and other entities benefiting from patronage that is applied in this tax period subject to settlement.

See section 8.4.1 Deductions with percentage limit on quota: common notes

  1. 8.6.1 Requirements
  2. 8.6.2 Basis of deduction
  3. 8.6.3 Deduction amount
  4. 8.6.4 Priority patronage activities for fiscal year 2019
  5. 8.6.5 Completion of the itemized amounts (table on page 18 bis)