0 percent tax rate

The rate of 0 percent will be applied to deliveries of goods made as donations to non-profit entities defined in accordance with the provisions of article 2 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage, provided that they are used by them for purposes of general interest that they develop in accordance with the provisions of article 3, section 1, of said Law.