| State: tax revenue |
Decree-Law No. 98/2011, of September 21, Article 17, paragraph 1 |
Establishes the Portuguese Institute of Sport and Youth, I. P., and approves its organizational structure. |
| Law No. 12/2022, of June 27 |
Provides for the State budget for 2022 (see: Table 4, Chapter 7: “Support services for sports and youth”). |
EU Funds: - Erasmus+ - European Week of Sport (EWoS) - European School Sport Day (ESSD) |
Decree-Law No. 137/2014, of September 12 |
Establishes the governance model for European structural and investment funds for the 2014–2020 period. |
| Decree-Law No. 159/2014, of October 27 |
Establishes the general rules for operational and rural development programs financed by European Structural and Investment Funds. Period 2014–2020. |
| Regulation (EU) 2021/817 of the European Parliament and of the Council of May 20, 2021 |
Establishes Erasmus+: The Union Program for Education, Training, Youth, and Sport. |
| Resolution of the Council and of the Representatives of the Governments of the Member States 2020/C 419/01 |
Establishes a European Union Work Plan for Sport for the period from January 1, 2021, to June 30, 2024. |
| IPDJ’s Own Revenues, as described below: |
Decree-Law No. 98/2011, of September 21, Article 17, paragraphs 2 through 5 |
Establishes the Portuguese Institute of Sport and Youth, I. P., and approves its organizational structure. |
a) Social games
b) Gaming tax |
Decree-Law No. 56/2006, of March 15 (amended by Decree-Law No. 23/2018, of April 10) |
Amends the method of distributing the net proceeds from social games operated by Santa Casa da Misericórdia de Lisboa. |
| Decree-Law No. 67/2015, of April 29 |
Approves the legal framework for the operation and practice of sports betting at fixed odds on a territorial basis, among other matters. |
| Decree-Law No. 98/2011, of September 21, Article 17, paragraph 2, item A |
Establishes the Portuguese Institute of Sport and Youth, I. P., and approves its organizational structure. |
| Ordinance No. 315/2015, of September 30 |
Establishes the conditions for allocating the amount corresponding to 3.5% of the revenue from sports betting to the territorial base tax. |
| c) Special Online Gaming Tax (IEJO) |
Decree-Law No. 98/2011, of September 21, Article 17, paragraph 2, item B |
Establishes the Portuguese Institute of Sport and Youth, I. P., and approves its organizational structure. |
| Decree-Law No. 68/2015, of April 29 |
Approves the legal frameworks for the operation and practice of territorial-based mutual horse racing betting and the allocation of racetrack operations, among other matters. |
| d) Sale of current goods and services |
Decree-Law No. 98/2011, Article 17, paragraph 2, items C through J - idem |
Establishes the Portuguese Institute of Sport and Youth, I. P., and approves its organizational structure. |
| e) Recoveries not deducted from payments |
| f) Fees, fines, and other penalties |
| g) Property income – interest |
| h) Capital transfer |