Declaração n.º 98/2016
Data de publicação | 21 Julho 2016 |
Seção | Serie II |
Órgão | Educação - Gabinete do Secretário de Estado da Juventude e do Desporto |
Declaração n.º 98/2016
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, republicado pelo Decreto-Lei n.º 108/2008, de 26 de junho, reconhece-se que os donativos concedidos no ano de 2016 ao Rio Ave Futebol Clube, NIPC 501144250, para a realização de atividades ou programa de carácter não profissional consideradas de interesse desportivo, 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 dívida 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 objeto de reclamação, impugnação ou...
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