Portugal

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  • Portugal - Real estate capital gains obtained by non-residents: clarifications

    Until 2022 real estate capital gains obtained in Portugal by non-residents were taxed autonomously at the special IRS rate of 28%, except when residing in a Member State of the EU or the European Economic Area and opting to be taxed according to the progressive rates applicable to residents in Portugal from 14.5% to 48%, plus the additional solidarity rate for taxable income exceeding EUR 80,000 (applicable on the exceeding part).

  • Portugal: Meal allowance amount increases to € 6.00

    Ordinance no.107-A/2023, of April 18th was published in the Official Gazette (Diário da República), increasing, from € 5.20 to € 6.00, the meal allowance amount for civil servants.

  • Portugal: Temporary VAT exemption to certain food products

    Law no. 17/2023, of April 14, recently approved determines the exceptional and temporary application of VAT exemption to certain food products, from 18 April to 31 October 2023, to mitigate the inflation effect.

  • Decent Work Agenda in Portugal: Main changes to labor legislation come into force on May 1, 2023

    Law no. 13/2023 of 3 April has been published in the Official Gazette, introducing amendments to the Labor Code, Law no. 105/2009 of 14 September (Labor Code Regulation), Decree-Law no. 66/2011 of 1 June and the Social Security Contributions Code.

  • Portugal - Simplex: relevant news, mainly in the environmental and energy areas

    Decree-Law 11/2023, of 10 February (DL 11/2023) was published on 10 February, approving measures to simplify existing licensing, namely through the elimination of authorisations, licences, dispensable or redundant acts and procedures in relation to the protection of environmental issues, thus facilitating economic activity without compromising environmental protection.

  • Portugal: The minimum monthly wage is increased to €785.00 in the Autonomous Region of Madeira

    It has been published today the Regional Legislative Decree no. 11/2023/M which approves the increase of the minimum monthly wage of the Autonomous Region of Madeira.

  • Garrigues, M&A leader of the year by number of transactions in Spain and Portugal

    With a total of 237 deals, Garrigues is the most active law firm in the Iberian market in 2022

  • Municipal surtax rates applicable to 2022 taxable income

    Municipal surtax rates were disclosed through Circular Letter no. 20250, of 31 January 2023, to be paid in 2023, due on the taxable income to be determined in regards to the 2022 fiscal period.

  • Portugal: The PIT framework of teleworking expenses was clarified

    Law no. 83/2021, of 6 December, amended the Labour Code with regard to the teleworking regime, now imposing employers to mandatorily bear the costs incurred by employees in this context.

  • Portugal: Procedures to be adopted in view of updating the withholding tax tables applicable in 2023

    Due to the update of the withholding tables applicable to employment income (category A) and pensions (category H), received by residents in mainland Portugal, for the first and second semesters of 2023, the procedures to be adopted by the paying entities of such income have now been disclosed by the Personal Income Tax Services (DSIRS), as set out in the Administrative Information no. 1/2023, of 11/01 and Administrative Information no. 2/2023, of 11/01, respectively.