Despacho n.º 7242/2018
| Data de publicação | 31 Julho 2018 |
| Seção | Serie II |
| Órgão | Negócios Estrangeiros e Finanças - Gabinetes do Ministro dos Negócios Estrangeiros e do Secretário de Estado dos Assuntos Fiscais |
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, e ao abrigo do Despacho n.º 9005/2017, de 29 de setembro, publicado na 2.ª série do Diário da República, n.º 197, de 12 de outubro de 2017, reconhece-se a Comissão de Apoio aos Refugiados Guimarães Acolhe, NIF 902073508, como uma entidade promotora de iniciativas de auxílio a populações carecidas de ajuda humanitária, em consequência de catástrofes naturais ou de outras situações de calamidade internacional, pelo que os donativos concedidos ou a conceder a esta entidade nos anos de 2016 a 2020 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 património e de contribuições relativas à Segurança Social, ou, tendo-a, sendo exigível, a mesma tenha sido objeto...
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