‘Derrama’ is a local ‘Surcharge’ on income generated through commerce, industrial or agricultural source. It is prevalent mostly in Portugal and Spain and was in their colonies. If you Google "derrama' in the region of Portugal, you will get the details required. http://www.portugalglobal.pt/EN/InvestInPortugal/InvestorsGuide/TaxSystemandTaxIncentives/Pages/WhatistheMunicipalSurcharge%28Derrama%29.aspx http://www.portugalglobal.pt/PT/InvestirPortugal/GuiadoInvestidor/SistemaFiscal/Paginas/OqueeaDerrama.aspx Dr. Ferdinando dos Reis Falcão.
