Law No. 20.177, enacted on July 21, 2023, declares the promotion of donations of food fit for human consumption to be of general interest, with the aim of contributing to food security and reducing food waste. The regime was regulated by Decree No. 179/025 and includes the free donation of food fit for human consumption. Donors can benefit from tax incentives, such as the deduction of VAT and IRAE, as long as they meet certain formal and documentary requirements. Excluded from the benefit are medicinal foods, non-alcoholic beverages with added caffeine and/or taurine, and alcoholic beverages.

The donation system works thanks to the coordination of three actors: donors, intermediary entities, and beneficiaries. The figure of the intermediary entity refers to those public or private organizations that link the surplus food from donors with beneficiaries who are in a state of food insecurity. To be part of this regime, it is required -among other aspects- to be registered in the Food Donation Registry of the Ministry of Environment, which consists of the following sub-registers:

• Registry of Intermediary Subjects

• Registration of Food Donation Agreements

• Donation Registry

• Donation Distribution Record