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Form 100. Personal Income Tax Declaration 2018

Patronage incentives: expenses on activities of general interest

The expenses incurred for purposes of general interest, which are listed below by businessmen and professionals who determine their performance through the direct estimation regime, are considered a deductible item:

Purposes of general interest (art. 3.1 Law 49/2002):

They are considered purposes of general interest, among others:

  • Those in defense of human rights, of victims of terrorism and violent acts.

  • Those of social assistance and social inclusion.

  • The civic, educational, cultural, scientific, sports, health, labor.

  • Those of institutional strengthening.

  • Those of development cooperation.

  • Those for the promotion of volunteering and the promotion of social action.

  • Those in defense of the environment.

  • Those of promotion and care for people at risk of exclusion for physical, economic or cultural reasons.

  • Those of promotion of constitutional values and defense of democratic principles.

  • Those promoting tolerance.

  • Those promoting the social economy.

  • Those of development of the information society.

  • Those of scientific research and technological development.