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Contribute to Culture - 0.5% of the IRS can be allocated to cultural entities

Contribute to Culture - 0.5% of the IRS can be allocated to cultural entities

Last update on 17-01-2017
Ordinance No. 22/2017, which allows taxpayers to deliver 0.5% of the IRS to Culture, was published in Diário da República. Cultural entities wishing to benefit from this measure must register by 31 January.
 
From this year, any citizen can assign 0.5% of their IRS to cultural entities that are registered for the purpose. With this measure, taxpayers can define that part of their taxes already settled will be sent to the institution of their preference, without any additional payment.
 
When submitting the annual income tax return for 2016, all you have to do is select the option and the code of the respective entity in the respective space, similar to what already happens with religious institutions and social solidarity.
 
This measure is absolutely free of charge to taxpayers and, in addition to becoming a relevant mechanism of financial support for the entities that benefit from it, it intends to stimulate and optimize citizens' involvement and proximity to Culture and its agents , Amateurs or professionals.
 
Beneficiary Entities
All entities that have a public utility status and which predominantly carry out activities of a cultural nature are eligible.
 
All cultural entities that meet these two requirements and wish to benefit from this new measure must register with the Ministry of Culture, requesting the attribution of the benefit and attaching a copy of the respective statutes and the activity report for the previous year.
 
In 2017, the registration deadline for entities ends on January 31st.
 
Entries must be made through email: cultura.irs@gepac.gov.pt.
 
For more information contact the Ministry of Culture / GEPAC - 213 614 500 | 213 614 567
The list of eligible entities will be released by the end of March.
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