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Practical guide to 2020 Income Tax.

Donations made to entities included in the scope of Law 49/2002

Regulations: Article 68.3.a) Personal Income Tax Act and Act 49/2002, of 23 December, on the tax regime of non-profit organisations and on tax incentives for patronage

  1. In general, donations and donations Entities benefiting from patronage
  2. Donations, donations and contributions for priority patronage activities
  3. Example: Deduction for donations made to entities included in the scope of Law 49/2002