Maecenas and Sponsors

For companies that would like to become involved in the Serralves project, the Foundation offers a vast array of possible forms of collaboration within the framework of sponsorship, thus creating projects in which the Sponsor will play an important role as an active member in the framework of a partnership.

Given that the Foundation benefits from public utility status, to which specific legislation is associated in terms of tax benefits, a sponsorship initiative pressupposes support to the Serralves Foundation, normally on a pluri-annual basis in one of three forms: Institutional Sponsorship, Sponsor of activities or Sponsor of the Collection.

It is important to state that the sponsorship contributions made by the Founders, alongside the subsidy support provided by the State, plays a key role in the Foundation's financial equilibrium.



Tax Benefits

The State recognizes the importance of the Foundation's action and therefore grants a tax benefit regime to the companies that support it, within the scope of Chapter X of the Tax Benefits Charter, allowing companies to leverage their expenses for tax purposes.

The contribution attributed in the form of sponsorship automatically benefits from this scheme, as expressly established in Article 3 (2) of Decree-Law no. 240-A / 89 of July 27 (which established the Serralves Foundation and approved the respective Statutes), as amended by Decree-Law no. 163/2001 of 22 May and Decree-Law no. 129/2013 of 27 June.

Accordingly, in the version currently in force, this donation is considered as an expense for the year in its entirety, increased by 130% (for annual contracts), or by 140% (for multi-annual contracts), as stipulated in nos. 4, 5 and 6 of article 62-B of the Tax Benefits Charter.