## [IRC - New form Modelo 22 has been approved](/en_GB/new/irc-new-form-modelo-22-has-been-approved)
# IRC - New form Modelo 22 has been approved
Portugal - 01 / 15 / 2019
Tax Alert 4-2019
-
- [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/irc-new-form-modelo-22-has-been-approved)
- []()
- []()
Previous Next
**[Order no. 616/209, of 14 January](https://dre.pt/application/file/a/117752200) of the Secretary of State for Fiscal Affairs was officially published, which approves the new Modelo 22 form (Corporate Income Tax), respective appendixes and filling instructions, as a result of the amendments made to tax legislation during 2018 and the need to introduce improvements in this form.**
Some of the most relevant changes are the following:
- Introduction of Table 11-B to report the allocation of the annual turnover of the period by Mainland, Azores and Madeira, whenever it has been obtained in more than one region or exclusively in the Autonomous Region of Azores or Madeira, even if the taxable income is zero, case that Annex C (Autonomous Regions) does not have to be submitted;
- Approval of the new Annex G to the determination of taxable income of maritime transportation activities, as foreseen in the Decree-Law no. 92/2018, of 13 November;
- Finally, and regarding the special tax regime applicable to group of companies (RETGS), it has been introduced a field 500 in Table 09 to report the adjustment regarding the deferred tax assets, as well as new fields were introduced in Annex D (Tax Benefits) in order to show the application of the tax benefits within the tax assessment of the group and ascertain the respective balances carried forward to the following fiscal years.
[Tax](/en_GB/tags/tax), [Lisbon](/en_GB/tags/lisbon), [Oporto](/en_GB/tags/oporto)
### Contacts
[Fernando Castro](/en_GB/team/fernando-castro-silva)
[Contact]()
- +351 213 821 200
[Lisbon](https://www.garrigues.com/en_GB/office/lisbon)
[Pedro Miguel Braz](/en_GB/team/pedro-miguel-braz)
[Contact]()
- +351 213 821 200
[Lisbon](https://www.garrigues.com/en_GB/office/lisbon)
[Isabel Vieira dos Reis](/en_GB/team/isabel-vieira-dos-reis)
[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/6822?f%5B0%5D=service%3A1422)
- [Agribusiness and Food](/en_GB/markdownify/node/6822?f%5B0%5D=service%3A1417)
- [Automotive](/en_GB/markdownify/node/6822?f%5B0%5D=service%3A1419)
- [Banking and Finance](/en_GB/markdownify/node/6822?f%5B0%5D=service%3A1443)
- [Corporate and M&A](/en_GB/markdownify/node/6822?f%5B0%5D=service%3A1441)
- [Corporate Governance and Sustainable Development](/en_GB/markdownify/node/6822?f%5B0%5D=service%3A12823)
- [Criminal Law and Internal Investigations](/en_GB/markdownify/node/6822?f%5B0%5D=service%3A1434)
- [Data Economy, Privacy and Cybersecurity](/en_GB/markdownify/node/6822?f%5B0%5D=service%3A10913)
- [Dispute Resolution: Litigation and Arbitration](/en_GB/markdownify/node/6822?f%5B0%5D=service%3A1412)
- [Energy](/en_GB/markdownify/node/6822?f%5B0%5D=service%3A10916)
- [EU and Antitrust Law](/en_GB/markdownify/node/6822?f%5B0%5D=service%3A1416)
- [Family Business](/en_GB/markdownify/node/6822?f%5B0%5D=service%3A1413)
- [Fashion Law](/en_GB/markdownify/node/6822?f%5B0%5D=service%3A1435)
- [Financial Regulation](/en_GB/markdownify/node/6822?f%5B0%5D=service%3A10915)
- [G-advisory](/en_GB/markdownify/node/6822?f%5B0%5D=service%3A12821)
- [Human Capital Services](/en_GB/markdownify/node/6822?f%5B0%5D=service%3A1431)
- [Infrastructure](/en_GB/markdownify/node/6822?f%5B0%5D=service%3A10914)
- [Insurance](/en_GB/markdownify/node/6822?f%5B0%5D=service%3A1438)
- [Intellectual Property](/en_GB/markdownify/node/6822?f%5B0%5D=service%3A1421)
- [Labor and Employment](/en_GB/markdownify/node/6822?f%5B0%5D=service%3A1424)
- [Life Sciences and Healthcare](/en_GB/markdownify/node/6822?f%5B0%5D=service%3A1429)
- [Media and Entertainment](/en_GB/markdownify/node/6822?f%5B0%5D=service%3A1433)
- [Planning, Zoning and Environment](/en_GB/markdownify/node/6822?f%5B0%5D=service%3A1444)
- [Private Equity](/en_GB/markdownify/node/6822?f%5B0%5D=service%3A1439)
- [Real Estate](/en_GB/markdownify/node/6822?f%5B0%5D=service%3A10927)
- [Restructuring and Insolvency](/en_GB/markdownify/node/6822?f%5B0%5D=service%3A1420)
- [Securities Markets](/en_GB/markdownify/node/6822?f%5B0%5D=service%3A1442)
- [Sports](/en_GB/markdownify/node/6822?f%5B0%5D=service%3A1430)
- [Startups & Open innovation](/en_GB/markdownify/node/6822?f%5B0%5D=service%3A1426)
- [Sustainability](/en_GB/markdownify/node/6822?f%5B0%5D=service%3A10921)
- [Tax](/en_GB/markdownify/node/6822?f%5B0%5D=service%3A1425)
- [Technology, Communications and Digital](/en_GB/markdownify/node/6822?f%5B0%5D=service%3A1436)
- [Tourism and Hotels](/en_GB/markdownify/node/6822?f%5B0%5D=service%3A1432)
- [Transport, Logistics and Shipping](/en_GB/markdownify/node/6822?f%5B0%5D=service%3A1428)
Facet Services detail
- [Publications](/en_GB/markdownify/node/6822?f%5B0%5D=publication_type%3A794)
- [Newsletters](/en_GB/markdownify/node/6822?f%5B0%5D=publication_type%3A107)
- [Garrigues collection](/en_GB/markdownify/node/6822?f%5B0%5D=publication_type%3A101)
- [Laws: amendments at a glance](/en_GB/markdownify/node/6822?f%5B0%5D=publication_type%3A104)
- [News](/en_GB/markdownify/node/6822?f%5B0%5D=publication_type%3A105)
Facet Publication type detail
Min
Max
## News search engine