Sponsorship recognition/public utility
Cultural patronage refers to a set of tax advantages, which translate into tax reductions for those who contribute to the protection of artists and the arts and promote the cultural development of the country.

The applicable legislation is Law No. 53-A / 2006 of December 29.


What legislation applies to patronage?
The Statute of Tax Benefits (Chapter X), approved by Decree-Law no. 215/89, of 1 July, in the wording given by Decree-Law no. 108/2008, of 26 June (Articles 61 to 66).

What donations are covered by the Tax Benefits / Cultural Patronage Statute?
Donations in cash or in kind, granted to public or private entities, non-profit whose activity consists predominantly in the realization of initiatives of a cultural nature.

What tax benefits are provided for entities that donate to public entities?

1. Collective Persons (CIRC):
Acceptance as costs, in their entirety, of the donations granted, increased by 20%. Grants awarded under multi-annual contracts awarded for specific cultural purposes receive a 30% mark-up.
Donations granted to public artistic production organizations responsible for the promotion of relevant public service projects in the fields of theater, music, opera and ballet also benefit from a 40% increase.
2. Singular Persons (CIRS):
Deduction to the collection of the donations granted (increased under the regime applicable to legal Persons), in an amount corresponding to 25%.