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Practical guide to 2020 Income Tax.

Deductions for donations and other contributions

Regulations: Articles 68,3, 69,1 Personal Income Tax Act; 69,2 Regulations

  1. Donations made to entities included in the scope of Law 49/2002
  2. Donations made to entities not included in the scope of Law 49/2002
  3. Contributions to Political Parties, Federations, Coalitions or Groups of Election Agents
  4. Common requirements for deductions for donations, donations and contributions
  5. Applicable limit