Please be informed that donors who are natural persons and meet the other requirements and limits set forth for this purpose, may apply the 80% deduction for the first €150 donated to charities, in accordance with the provisions of Act 49/2002, of 23 December, on the Tax Regime of Non-Profit Organisations and of Tax Incentives for Patronage, and 35% or 40% on the remaining amount according to the donations made in the previous 2 tax periods. You can deduct 10% for amounts donated to legally recognised foundations that are accountable to the corresponding protectorate body, and to associations declared of public utility and not subject to Act 49/2002.

Please be informed that donors who are natural persons and meet the other requirements and limits set forth for this purpose, may apply the 35% or 40% deduction of the amount donated to charities, in accordance with the provisions of Act 49/2002, of 23 December, on the Tax Regime of Non-Profit Organisations and of Tax Incentives for Patronage, according to the donations made in the previous 2 tax periods.