IRS and IRC solidarity

Consignment tax

The Consignment Tax is a fiscal solidarity measure introduced by the Portuguese government in 2001 that allows a portion of taxpayers’ taxes to be transferred to Social Society organizations previously registered for these purposes.

Individuals

Assignment of the IRS
You can donate 0.5% of your income tax to Sol sem Fronteiras for free. When filing your annual income return, you only need to indicate Solsef’s NIF (503 070 092):

• Automatic delivery: enter the NIF in the last step of the procedure, before validating the return, and indicate the type of beneficiary entity (private social solidarity entities or collective public service entities);
• In the case of manual delivery, enter the NIF in field 1101 of Table 11 of Sample 3 according to the type of beneficiary entity (private social solidarity entities or collective public service persons).

Dispatch of the VAT
You can take another step for your donation to Sol sem Fronteiras if you have requested invoices from restaurants, workshops, hairdressers or hotels during the year. When you file your annual income return, you can choose to convert 15% of the amount you would receive as a tax benefit into a donation:

• Automatic levy: before validating the return, you must check the option “15% supported by VAT ” and the type of beneficiary entity (private social solidarity entities or non-profit collective entities);
• Manual levy: it is sufficient to indicate the type of beneficiary entity (private social solidarity entities or public service collective persons) and tick the option “VAT” located in Model 3 | Table 11 | Field 1101.

Company

Making your company socially responsible not only has benefits for society, but also tax benefits through the IRC.

According to Article 62 of the Tax Incentives Law, donations up to 8/1000 of the turnover and/or services provided in a year are considered costs or losses attributed to non-governmental organizations for development, as is the case with Sol sem Fronteiras.