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Ateliê – Art&Law: Patronage and Culture in Portugal
Ateliê – Art&Law is a space for dialogue between the science of Law and diverse areas of culture, with a national and international focus. Thus, Ateliê will raise legal questions relating to all contemporary arts, notably cinema, literature, visual arts, fashion, design, photography, theater, music, audiovisual, architecture, and dance. In this context, areas of interest to all the various agents in the art world – artists, collectors, galleries, publishers, museums, art fairs, etc. – will be discussed, as well as cutting-edge areas, such as the interaction between Art and Artificial Intelligence.
Patronage, in its purest and most selfless sense, can be confused with philanthropy, that is, the generous donation of goods or services to entities pursuing nonprofit goals of a social, scientific, cultural, humanitarian, or other nature.
The phenomenon has been present throughout much of human history, particularly since Classical Roman antiquity—consider the renowned patron of the arts in Ancient Rome, Caio Cilíneo Mecenas —and hence the etymological derivation itself.
Put simply, giving with no expectation of receiving anything in return—in the absence of any quid pro quo—is what is at stake here.
The private cultural patron theoretically embodies an ally of the State in the process of democratizing culture, for the enjoyment of all and as a fundamental right (to culture), which is enshrined in the Constitution of the Portuguese Republic.
In this article, we examine Cultural Patronage in Portugal, with a view to scrutinizing its main actors and dynamics. The first legislative milestone to enshrine concrete benefits for cultural patrons dates to 1989—the Estatuto dos Benefícios Fiscais “EBF” (Tax Benefits Statute). Subsequently, an amendment to this legal regime (in 2014) introduced a legal provision strictly and exclusively dedicated to Cultural Patronage, Article 62-B, a lengthy and complex norm embedded within a tax law. A questionable legislative approach, in my view, for a subject of such cultural significance, but it is, in effect, the raw material that the Portuguese legislature has bequeathed to us.
Thus, at present, it is essentially through this legal provision that we can access the benefits associated with Cultural Patronage practices. A legislative process is currently underway to amend this framework, initiated by the Portuguese Council of Ministers, but it has not yet been finalized (“New Framework”). The New Regime was approved in March 2026 during a plenary vote in the Assembly of the Republic (on general principles) and is now under detailed review (the three approved proposals—those from the Government, PS, and IL) in the Committee on Budget, Finance, and Administrative Modernisation, in conjunction with the Committee on Culture, Communication, Youth, and Sports. Once the final text of the New Regime is determined, the review will proceed once again to the final vote on the general principles in plenary session, after which, if approved, it will culminate in promulgation or veto by the President of the Republic or preventive review by the Constitutional Court. We estimate that the legislative process may be concluded before the end of this year, 2026.
Let us now look at the current legislative framework, presenting four questions and their corresponding answers. In this discussion, we will attempt to present some of the issues being evaluated under the New Regime (which is not yet in force, as mentioned above). Let us see:
1 - Who is eligible to benefit from the Cultural Patronage Program?
- The State, the Autonomous Regions, local authorities, and any legal entities governed by public law;
- Foundations in which the State, the Autonomous Regions, or local authorities hold an interest in the initial capital;
- Associations of Municipalities and Townships;
- Nonprofit organizations engaged in activities related to theater, opera, ballet, music, the organization of festivals and other artistic events, and film, audiovisual, and literary production;
- Cultural co-ops, institutes, foundations, and associations engaged in activities of a cultural nature or interest, particularly those dedicated to the preservation of tangible and intangible historical and cultural heritage;
- Entities that own or are responsible for museums, libraries, and historical and documentary archives;
- Cultural centers established by INATEL under its statutes;
- Public artistic production bodies responsible for promoting relevant public service projects in the fields of theater, music, opera, and dance; and other for-profit entities that carry out activities predominantly of a cultural nature in the fields of theater, opera, dance, music, film, dance, performing arts, visual arts, the organization of festivals and other artistic events, and film, audiovisual, and literary production.
In short:
- All public entities (See 1. i), ii), and iii) above) are automatically eligible for cultural patronage, without the need for a prior assessment of the predominant cultural interest of their activities and projects.
- Private entities (See 1. iv) to ix) above), to benefit from cultural patronage, are required to obtain, in advance from the Ministry of Culture, a statement confirming their eligibility under the cultural patronage regime and the cultural interest of their cultural activities and projects. It is not, therefore, an automatic inclusion in the regime under consideration. Furthermore, in the case of private for-profit entities (commercial companies) – See 1. ix) above) – that carry out predominantly cultural activities, they are subject to an additional requirement, namely prior recognition through a decision by government members in charge of finance and culture.
However, private legal entities with public utility status or whose projects or activities benefiting from cultural patronage are proven to be the subject of public support granted by bodies under the supervision of the Ministry of Culture (for example, the Directorate-General for the Arts) may, like public entities, automatically benefit from acts of cultural patronage.
Individuals, on their own and directly, are not eligible for cultural patronage. Thus, for example, a visual artist, a dancer, a writer, etc., can only indirectly benefit from cultural patronage, i.e., if any of the private entities representing them can assume the status of eligible entities (for example, a publishing house representing authors, a foundation or association supporting or representing visual artists, a company engaged in film production, etc.).
In this context, the New Regime brings to the discussion:
- New concepts, such as the Cultural Entity Designation and the Cultural Initiative Designation, which, once granted, could provide greater stability to eligible entities, as they will be valid for five years (in the case of the Cultural Entity Designation). Without prejudice, the current system already allows for the conclusion of multi-year contracts between patrons and beneficiaries, which may have an average duration of four years.
- Creating a National Patronage Platform, which, if well-designed and supervised, could facilitate more agile and transparent interaction between patrons and beneficiary cultural entities.
The New Regime also advocates for an expansion (or simply a more rigorous implementation…) of eligible cultural activities, such as the inclusion of: the press, radio, fashion and design, and video game publishing.
Finally, the possibility of including individuals as beneficiaries of cultural patronage remains open. There is a proposal for a transitional regime, until the end of 2027, to support the acquisition of original works by living artists, under the umbrella of cultural patronage.
2 - Who can be a cultural patron?
All individuals and legal entities, whether private or public.
3 - What types of donations qualify under the Cultural Patronage program?
Donations may be in the form of cash or in-kind contributions (for example, the provision of specialized personnel, goods or real estate).
4 – What are the Benefits?
The benefits—and, consequently, ways to attract patrons—are essentially of a tax nature, namely:
- Donations made to beneficiaries that are public entities are considered as expenses or losses for the relevant fiscal year of the respective donors, in an amount equal to 130% of the total, for corporate income tax or Category B personal income tax purposes (example: a donation of €10,000.00 to a public cultural foundation, will be considered a tax-deductible expense of €13,000.00); in turn,
- Donations made to beneficiaries that are private entities are subject to the aforementioned 130% rate (as expenses or losses), but with a significant caveat: there is a maximum amount to be considered, namely 8/1000 of the donor’s annual sales volume or services rendered.
- If there are multi-year contracts between donors and beneficiaries that set objectives to be achieved by the beneficiary entities and the amounts to be allocated by the donors, then the percentage rises to 140% and there is no maximum limit (of 8/1000).
However, this benefit scheme immediately excludes smaller-scale patrons due to the maximum applicable amount for private cultural patrons (the aforementioned 8/1000).
The New Regime provides for an increase in the percentage from 130% to 140% and in the maximum amount from 8/1000 to 1%. On the other hand, in the case of multi-year contracts, the percentage increases from 140% to 150%, but with a maximum limit of 1%. If approved, the tax regime becomes more attractive, but it could go even further, like other European regimes (such as those in France, Germany, and Spain).
Regarding corporate income tax for patrons, there is a provision for exempting donation amounts when calculating taxable income. This results from the Corporate Income Tax Code and not from the Tax Benefits Statute and does not apply to for-profit beneficiaries. In turn, the New Regime proposes including this exemption within the Tax Benefits Statute itself and extending it to profit beneficiaries.
The New Regime also provides for a broader definition and expansion of the “simple” considerations that beneficiaries may offer to patrons—particularly regarding perks (e.g., free distribution of invitations or tickets to shows) and institutional publicity.
We end this brief analysis of the current Cultural Patronage regime, from the perspective of stakeholders and attributable benefits, noting, in some cases, what the New Regime may bring.
However, it is important to note that the new support for national culture that may be developed by the private and public sectors is not merely a redundancy of the Cultural Patronage tax regime.
Cultural sponsorship can always serve as a mechanism for cultural intervention (even without being subject to the Cultural Patronage tax regime). Individuals and companies, as well as other private entities, can develop more robust models of social (cultural) responsibility, and there can also be a more structured and consistent promotion of diverse cultural projects by the relevant public bodies. The New Regime proposes a Cultural Patronage Platform, but why not a Cultural Projects Platform (a distant “relative” of the National Arts Plan), which could be evaluated by the private sector with a view to selecting projects to be included in its social (cultural) responsibility policies. Whether it is Patronage, Sponsorship, or even Philanthropy that is at stake, this will always depend heavily on the degree of altruism on the part of those who contribute funds or in-kind donations for the benefit of national culture.
We will return to this topic when the New Regime comes into effect, to present the final design of what will be the new framework for Portuguese Cultural Patronage.
BIOGRAPHY
A member of the Bar since 2000, she has practised for over two decades in the fields of commercial, corporate, property, social economy and cultural heritage law, with a particular focus on art law. After 22 years at PLMJ – Law Firm, she founded Mouseion Art Law House in 2025, a project dedicated to providing cross-cutting legal support to the cultural sector, and is a member of the ALA – Art Lawyers Association. She served as Director-General of the PLMJ Foundation between 2012 and 2020, where she was heavily involved in promoting Lusophone culture and contemporary art. She holds postgraduate qualifications in various areas of law, including Cultural Law and Cultural Heritage, as well as further qualifications in Art History. She is the author and editor of publications on Art and Law, a lecturer in specialist courses and a speaker at conferences related to culture, heritage and the art markets.
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