## [Amendments to the Tax Incentives Statute](/en_GB/new/amendments-tax-incentives-statute) # Amendments to the Tax Incentives Statute Portugal - 08 / 10 / 2018 Tax Alert 20-2018 - - [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/amendments-tax-incentives-statute) - []() - []() Previous Next **[Law no. 43/2018, of August 9th](https://dre.pt/application/conteudo/115946548), was officially published, which amends and extends the deadline of some articles of the Tax Incentives Statute (“EBF”).** The following articles of the EBF are amended: - 15.º-A (“Disclosure of the usage of tax benefits”); - 19.º-A (“Deductions on securities partnerships with social impact”); - 20.º (“Retired-savings account”); - 29.º (“Financial services by public entities”); - 30.º (“Swaps and loans by non-resident financial institutions”); - 31.º (“Deposits by non-resident credit institutions”). The validity period for the following articles of the EBF is extended until 31 December 2019: - 28.º (“External loans and leasing rents of imported equipment’s”); - 51(b).º (“Companies of the national merchant navy”); - 52.º (“Regional wine commissions”); - 53.º (“Management entities of integrated systems of management of specific waste streams”); - 54.º (“Sports, culture and recreational communities”); - 63.º (“Deductions to the taxable income of the PIT”); - 64.º (“VAT – “Transfer of goods and services without charge”). The validity period for articles 20.º, 29.º, 30.º and 31.º of the EBF, with the wording given by the law now published, is extended until 31 December 2019, and is evaluated annually after that date. The validity period for article 51(a) of the EBF is extended until the entry into force of the regime of determination of the tax base according to vessels tonnage and the tax and contributory regime for shipping. 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