Despacho n.º 3082/2021
| Data de publicação | 23 Março 2021 |
| Seção | Serie II |
| Órgão | Negócios Estrangeiros e Finanças - Gabinetes do Ministro de Estado e dos Negócios Estrangeiros e do Secretário de Estado dos Assuntos Fiscais |
Despacho n.º 3082/2021
Sumário: Reconhece algumas entidades como entidades promotoras de iniciativas de auxílio a populações carecidas de ajuda humanitária, em consequência de calamidade internacional, no âmbito da iniciativa «Resposta Global ao Coronavírus».
Nos termos e para efeitos do disposto na alínea f) do n.º 3 do artigo 62.º do Estatuto dos Benefícios Fiscais (EBF), aprovado pelo Decreto-Lei n.º 215/89, de 1 de julho, na sua redação atual, reconhece-se as entidades Foundation for Innovative New Diagnostics (FIND), Fundo Global de Luta contra a SIDA, Tuberculose e Malária (FGLATM), Organização Mundial de Saúde (OMS), UNITAID, Wellcome Trust, The Coalition for Epidemic Preparedness Innovations (CEPI), Aliança Global para as Vacinas (GAVI) e ACT Together Fund como entidades promotoras de iniciativas de auxílio a populações carecidas de ajuda humanitária, em consequência de calamidade internacional, pelo que os donativos concedidos ou a conceder a estas entidades, com o objetivo de reforçar a capacidade e os esforços de combate à pandemia do COVID-19, nomeadamente através da investigação e da produção e acesso equitativo a testes, tratamentos e vacinas COVID-19 ao abrigo da iniciativa «Resposta Global ao Coronavírus», entre 1 de janeiro e 31 de dezembro de 2021 podem usufruir dos benefícios fiscais previstos na alínea f) do n.º 3 do artigo 62.º do EBF, desde que os respetivos mecenas não tenham, no final do ano ou do período de tributação em que o donativo é atribuído, e não mantenham até ao termo do prazo previsto na alínea a) do n.º 7 do artigo 14.º do EBF, qualquer dívida de imposto sobre o rendimento, a despesa ou o...
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