Learn about the changes to the Tax Benefits Statute and the creation of the National Sponsorship Platform

The most recent amendments to the Tax Benefits Statute (EBF), with particular emphasis on the creation of the National Cultural Sponsorship Platform, as provided for in Decree-Law No. 167/2026, of 17 August, introduce changes to the rules governing cultural sponsorship. Under the new wording of Article 62-B of the EBF, the range of entities eligible to benefit from this regime has been expanded, making access to the regime broader and more inclusive.

In addition, the Decree-Law revises the deductibility limits applicable to donations, the enhanced deduction rates applicable to cultural patronage, and establishes an overall cap on the deduction of patronage-related expenses.

Under these amendments, in most cases, donations made will be treated as expenses or losses for the relevant tax period up to a limit of 1% of the sponsoring entities’ turnover, compared with the previous limit of 0.8%. However, the total amount of donations made may not exceed this threshold.

The Decree-Law also revises the definition of donation set out in Article 61 of the EBF.

Finally, the legislation provides for the creation of the National Patronage Platform, the rules governing which will be established by a separate Ministerial Order.