Publications

Regulatory Decree no. 11/2017, of December 28th, was officially published, which establishes the threshold for impairment losses and other deductible corrections for the purpose of determining the taxable income, as well as the rules to apply in its determination, regarding entities subject to the supervision of Bank of Portugal, according to articles 28-A/2 and 28-C/1 of the CIT. The rules are to be applicable to the taxable period which began in or after 1 January 2017.