Decree No. 7,988/2013 was published in the Official Gazette of 18 April 2013 and in force as of that date.
Individuals and legal entities under the actual profit regime can deduct sponsorships and donations made to the National Program for Oncological Support (PRONON) and the National Program for the Support of the Physically Disabled (PRONAS). The tax deduction for these donations and sponsorships is limited to 1% of the income tax due. The tax deduction of sponsorships and donations made to PRONON and PRONAS does not preclude the application of other tax benefits, allowances or deductions.
