## [Amendments to tax codes](/en_GB/new/amendments-tax-codes) # Amendments to tax codes 08 / 18 / 2017 - - [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/amendments-tax-codes) - []() - []() Previous Next ![](/sites/default/files/noticias/img/cabecera-alerta_1_2_37.jpg) [Law no. 85/2017, of 18 August](https://dre.pt/application/conteudo/108021180) was officially published, which: - Amends Decree-Law no. 41/2016, of 1 August regarding Circulation Tax, stating that the changes introduced in paragraph 2 a) and 5 of article 5 of the Circulation Tax Code apply only to vehicles acquired after the entry into force of said Decree-Law; - Amends the Municipal Property Tax Code, providing that (i) in addition to municipal enterprises, housing and construction cooperatives are also not subject to the municipal property tax surcharge insofar being exclusively owners, usufructuaries or surface right holders of buildings for construction of social housing or at controlled costs and that (ii) the aggravated rate of 7.5% for buildings owned by offshore entities is not applicable to natural persons; - Extends article 145 of Law no. 64-B/2011, of December 30, regarding scientific patronage provided for in article 62-A of the Tax Benefit Code. This law enters into force on August 19, 2017. ### Contacts ![](/sites/default/files/styles/medium/public/team/photo/10004898.jpg?itok=wQal2Q7I) [Fernando Castro](/en_GB/team/fernando-castro-silva) ![](/themes/custom/garriguestheme/img/iconos/email-contacto.svg)[Contact]() - +351 213 821 200 [Lisbon](https://www.garrigues.com/en_GB/office/lisbon) ![](/sites/default/files/styles/medium/public/team/photo/Pedro_Miguel_Braz_20230521.jpg?itok=5GNK3jW0) [Pedro Miguel Braz](/en_GB/team/pedro-miguel-braz) ![](/themes/custom/garriguestheme/img/iconos/email-contacto.svg)[Contact]() - +351 213 821 200 [Lisbon](https://www.garrigues.com/en_GB/office/lisbon) ![](/sites/default/files/styles/medium/public/team/photo/Isabel_Vieira_dos_Reis_pt-pt_20260521.jpg?itok=iQXgYQXp) [Isabel Vieira dos Reis](/en_GB/team/isabel-vieira-dos-reis) ![](/themes/custom/garriguestheme/img/iconos/email-contacto.svg)[Contact]() - +351 213 821 200 [Lisbon](https://www.garrigues.com/en_GB/office/lisbon) [Find more professionals](../team) ### Related services - [Tax ](/en_GB/services/tax) ### Related offices - - [Lisbon](/en_GB/office/lisbon) - [Oporto](/en_GB/office/oporto) ## Find a publication - [Administrative and Constitutional Law](/en_GB/markdownify/node/5828?f%5B0%5D=service%3A1422) - [Agribusiness and Food](/en_GB/markdownify/node/5828?f%5B0%5D=service%3A1417) - [Automotive](/en_GB/markdownify/node/5828?f%5B0%5D=service%3A1419) - [Banking and Finance](/en_GB/markdownify/node/5828?f%5B0%5D=service%3A1443) - [Corporate and M&A](/en_GB/markdownify/node/5828?f%5B0%5D=service%3A1441) - [Corporate Governance and Sustainable Development](/en_GB/markdownify/node/5828?f%5B0%5D=service%3A12823) - [Criminal Law and Internal Investigations](/en_GB/markdownify/node/5828?f%5B0%5D=service%3A1434) - [Data Economy, Privacy and Cybersecurity](/en_GB/markdownify/node/5828?f%5B0%5D=service%3A10913) - [Dispute Resolution: Litigation and Arbitration](/en_GB/markdownify/node/5828?f%5B0%5D=service%3A1412) - [Energy](/en_GB/markdownify/node/5828?f%5B0%5D=service%3A10916) - [EU and Antitrust Law](/en_GB/markdownify/node/5828?f%5B0%5D=service%3A1416) - [Family Business](/en_GB/markdownify/node/5828?f%5B0%5D=service%3A1413) - [Fashion Law](/en_GB/markdownify/node/5828?f%5B0%5D=service%3A1435) - [Financial Regulation](/en_GB/markdownify/node/5828?f%5B0%5D=service%3A10915) - [G-advisory](/en_GB/markdownify/node/5828?f%5B0%5D=service%3A12821) - [Human Capital Services](/en_GB/markdownify/node/5828?f%5B0%5D=service%3A1431) - [Infrastructure](/en_GB/markdownify/node/5828?f%5B0%5D=service%3A10914) - [Insurance](/en_GB/markdownify/node/5828?f%5B0%5D=service%3A1438) - [Intellectual Property](/en_GB/markdownify/node/5828?f%5B0%5D=service%3A1421) - [Labor and Employment](/en_GB/markdownify/node/5828?f%5B0%5D=service%3A1424) - [Life Sciences and Healthcare](/en_GB/markdownify/node/5828?f%5B0%5D=service%3A1429) - [Media and Entertainment](/en_GB/markdownify/node/5828?f%5B0%5D=service%3A1433) - [Planning, Zoning and Environment](/en_GB/markdownify/node/5828?f%5B0%5D=service%3A1444) - [Private Equity](/en_GB/markdownify/node/5828?f%5B0%5D=service%3A1439) - [Real Estate](/en_GB/markdownify/node/5828?f%5B0%5D=service%3A10927) - [Restructuring and Insolvency](/en_GB/markdownify/node/5828?f%5B0%5D=service%3A1420) - [Securities Markets](/en_GB/markdownify/node/5828?f%5B0%5D=service%3A1442) - [Sports](/en_GB/markdownify/node/5828?f%5B0%5D=service%3A1430) - [Startups & Open innovation](/en_GB/markdownify/node/5828?f%5B0%5D=service%3A1426) - [Sustainability](/en_GB/markdownify/node/5828?f%5B0%5D=service%3A10921) - [Tax](/en_GB/markdownify/node/5828?f%5B0%5D=service%3A1425) - [Technology, Communications and Digital](/en_GB/markdownify/node/5828?f%5B0%5D=service%3A1436) - [Tourism and Hotels](/en_GB/markdownify/node/5828?f%5B0%5D=service%3A1432) - [Transport, Logistics and Shipping](/en_GB/markdownify/node/5828?f%5B0%5D=service%3A1428) Facet Services detail - [Publications](/en_GB/markdownify/node/5828?f%5B0%5D=publication_type%3A794) - [Newsletters](/en_GB/markdownify/node/5828?f%5B0%5D=publication_type%3A107) - [Garrigues collection](/en_GB/markdownify/node/5828?f%5B0%5D=publication_type%3A101) - [Laws: amendments at a glance](/en_GB/markdownify/node/5828?f%5B0%5D=publication_type%3A104) - [News](/en_GB/markdownify/node/5828?f%5B0%5D=publication_type%3A105) Facet Publication type detail Min Max ## News search engine