Supplies of goods and services made free of charge by entities receiving donations covered by this Statute, for the direct benefit of the individuals or legal persons making those donations, are not subject to VAT where their value does not, in aggregate, exceed 25% of the amount of the donation received.
Não estão sujeitas a IVA as transmissões de bens e as prestações de serviços efetuadas, a título gratuito, pelas entidades a quem sejam concedidos donativos abrangidos pelo presente Estatuto, em benefício direto das pessoas singulares ou coletivas que os atribuam, quando o correspondente valor não ultrapassar, no seu conjunto, 25 % do montante do donativo recebido.
The non-taxation applies only to free supplies by donee entities for the direct benefit of the donor and only where their aggregate value does not exceed 25% of the donation received.
We check eligibility for IFICI, the Madeira regime, the start-up and capitalisation incentives and the property benefits, prepare the registrations and claims, and model what the benefit is worth, in English. A written answer and a fixed quote within one working day.
Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.