Declaração n.º 4/2019
Data de publicação | 17 Janeiro 2019 |
Seção | Serie II |
Órgão | Ambiente e Transição Energética - Gabinete do Secretário de Estado do Ambiente |
Declaração n.º 4/2019
Nos termos do n.º 10 do artigo 62.º do capítulo X do Estatuto dos Benefícios Fiscais, aprovado pelo Decreto-Lei n.º 215/89, de 1 de julho, alterado e publicado pelo Decreto-Lei n.º 108/2008, de 26 de junho, e alterado pela Lei n.º 82-B/2014, de 31 de dezembro, reconhece-se o interesse ambiental da atividade e das iniciativas promovidas ou a promover, entre 1 de janeiro a 31 de dezembro de 2019, pela Amigos da Montanha - Associação de Montanhismo de Barcelinhos, pessoa coletiva n.º 504628550, e que os donativos concedidos ou a conceder durante o período indicado podem usufruir dos benefícios fiscais ali previstos, desde que os respetivos mecenas não tenham, no final do ano ou do período de tributação em que o donativo é atribuído, qualquer divida de imposto sobre o rendimento, a despesa ou, o património e de contribuições relativas à segurança social, ou, tendo-a, sendo exigível, a mesma tenha sido...
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