The General Tax Directorate (DGI in Spanish) has published Resolution No. 732/2026, which establishes a legend to be included in donation documentation under the protection of Law No. 20.177. (1,378*R).
This regime allows companies in the food sector (producers, industries, distributors, and retailers) to donate food to authorized non-profit entities, aimed at assisting vulnerable populations.

Resolution No. 732/2026

1. The subjects covered in Article 1 of Decree No. 179/025 of August 20, 2025 (donors), must document the donations made under the provisions of Law No. 20.177 of July 21, 2023, in receipts intended for intermediary subjects and include the legend “Food Donation Law No. 20.177”.
2. In electronic tax receipts, the legend referred to in the previous numeral must be included in the “Product or Service Details” section.