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Practical Income Manual 2021.

10. Tax incentives for patronage: expenses on activities of general interest

Regulations: Art. 26 Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage

Expenses incurred for the purposes of general interest referred to in article 3.1 of the aforementioned Law 49/2002.

According to this article, among others, those for the defense of human rights, those for victims of terrorism and violent acts, those for social assistance and social inclusion, civic, educational, cultural, scientific, sports, health, labor rights have such consideration. , institutional strengthening, cooperation for development, promotion of volunteerism, promotion of social action, defense of the environment, promotion and care for people at risk of exclusion for physical, economic and cultural reasons, promotion of constitutional values and defense of democratic principles, promotion of tolerance, promotion of the social economy, development of the information society, or scientific research, development or technological innovation and its transfer to the productive fabric as a driving element of productivity and business competitiveness.