Tax Framework for Pigeon Racing in Portugal

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Author(s): Carlos Quelhas Martins (ISCAP, Instituto Politécnico do Porto, Portugal)and Flávio Gonçalves Silva (Polytechnic Institute of Cávado and Ave, Portugal)
Copyright: 2025
Pages: 18
Source title: New Trends for the Governance of Non-Profit Organizations
Source Author(s)/Editor(s): Jorge Remondes (ISCAP, Instituto Politécnico do Porto, Portugal), Fernando Remondes (Instituto Superior Dom Dinis, Portugal)and Vicente Serrano (Miguel Torga Institute, Portugal)
DOI: 10.4018/979-8-3693-3723-3.ch008

Keywords: Business & Management / Business & Organizational Research / Business Science Reference / Management Science

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Abstract

The District Pigeon Associations (ACD), non-profit entities, play a crucial role in the organization of pigeon sports in Portugal. This article investigates the tax implications for ACDs, with a special focus on Value Added Tax and Corporate Income Tax. Through legislation, analysis of existing tax documents, and interviews, using questionnaires, the article aims to provide insights into how tax policy should be applied to pigeon racing, seeking to help overcome the lack of studies on the fiscal aspects of pigeon racing and assist Pigeon Racing Entities. Non-profit sector responsible for organizing pigeon racing in Portugal.

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Tax Framework for Pigeon Racing in Portugal

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