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Form 200. Corporate Income Tax Declaration 2019

8.4 Deductions to encourage certain activities

In key [00588] "Deductions to encourage certain activities (Cap. IV Title. VI and DT 24.3 LIS )» on page 14 of form 200, taxpayers must record the amount of the deductions to encourage certain activities provided for in Chapter IV of Title VI of the LIS, in the third section of the twenty-fourth transitional provision of the LIS, as well as in article 27.3 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage, which they are entitled to apply in the tax period subject to declaration. The amount entered in this key will be the result of completing the breakdown table "Deductions to encourage certain activities (Cap. IV Tit. VI and DT 24.3 LIS)» on pages 17 and 18 of the model.

  1. 8.4.1 Deductions with percentage limit on quota: common notes
  2. 8.4.2 Deductions from Chapter IV of Title VI and DT 24ª.3 LIS pending application at the beginning of the period
  3. 8.4.3 Deductions from Chapter IV of Title VI and DT 24ª.3 LIS (except priority patronage programs) generated in the tax period
  4. 8.4.4 Deductions relating to support programmes for events of exceptional public interest (Article 27.3 First Law 49/2002)