Despacho n.º 1739/2018
| Data de publicação | 20 Fevereiro 2018 |
| Seção | Serie II |
| Órgão | Finanças e Ciência, Tecnologia e Ensino Superior - Gabinetes do Ministro da Ciência, Tecnologia e Ensino Superior e do Secretário de Estado dos Assuntos Fiscais |
Despacho n.º 1739/2018
Ao abrigo do Despacho n.º 9005/2017, de 29 de setembro, publicado no Diário da República, 2.ª série, n.º 197, de 12 de outubro de 2017, e nos termos dos n.os 1, 8 e 10 do artigo 62.º-A do Estatuto dos Benefícios Fiscais, aprovado pelo Decreto-Lei n.º 215/89, de 1 de julho, aditado pela Lei n.º 64-B/2011, de 30 de dezembro, e do artigo 266.º da Lei n.º 114/2017, de 29 de dezembro, e para os efeitos previstos no n.º 3 do referido artigo 62.º-A, reconhece-se que a atividade desenvolvida pelo CCMAR - Centro de Ciências do Mar do Algarve, pessoa coletiva n.º 506197760, é de natureza científica, pelo que os donativos concedidos ou a conceder entre 1 de janeiro de 2016 e 31 de dezembro de 2020 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 oposição e...
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