Despacho n.º 25755/2008, de 15 de Outubro de 2008
Nos termos da alínea d) do n. 1 e do n. 3 do artigo 3. do capítulo I e da alínea b) do n. 1 do artigo 5. do capítulo II, ambos os artigos do Estatuto do Mecenato, aprovado pelo Decreto -Lei n. 74/99, de 16 de Março, reconhece -se que os donativos concedidos no ano de 2003 à Associaçáo Atlética de Águas Santas, número de identificaçáo de pessoa colectiva 501116508, para a realizaçáo de actividades ou programas de carácter náo profissional consideradas de interesse desportivo, podem usufruir dos benefícios fiscais ali previstos, desde que os respectivos mecenas náo tenham, no final do ano ou do período de tributaçáo em que o donativo é atribuído, qualquer dívida de imposto sobre o rendimento, a despesa ou o património e de contribuiçóes relativas à segurança social, ou, tendo -a, sendo exigível, a mesma tenha sido objecto de reclamaçáo, impugnaçáo ou oposiçáo e prestada garantia idónea, quando devida, e sem...
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