21° : Allocation of the tax reduction for donations to charities provided for in article 238 bis

The tax reduction provided for in Article 238 bis is deducted from the income tax due for the year in which the expenditure was incurred. Any excess is used for the payment of income tax due in respect of the five years following the year in respect of which it is established. A decree will set out the reporting obligations and the terms and conditions for applying the provisions of…