Publications - Tax
The outgoing Secretary of State for Tax Affairs issued, on the 14th, the Dispatch no. 176/2024 - XXIII extending the deadline for submitting the 2023 CIT return (Modelo 22) from 31 May to 15 July 2024.
The Portuguese Tax Authority disclosed already the municipal surcharge rates to be applied in 2023 fiscal year by Corporate Income Tax taxpayers.
The Portuguese Tax Authorities (PTA) decided, in the context of a Binding Information Request (PIV) –Case no. 22442–, that this is not the appropriated approach for determining the transfer pricing method nor the arm’s length pricing between…
This value of 532 euros applies to all urban properties whose Model 1 forms are delivered since 1 January 2024.
It was approved the urban pressure coefficient for the purpose of the assessment of the extraordinary contribution on local accommodation.
The State Budget for 2024 introduces a new flexibility of the tax calendar with regard to the fulfilment of certain tax obligations.
Following the publication of the “More Housing Program”, which contains a set of tax measures, the Tax Authority clarifies the scope of the reduced VAT rate for renovation works after said law change.
The VAT exemption exceptionally applicable to certain food products, previously approved by Law no. 17/2023, of 14 April, was extended from 31 October to 31 December 2023 by Law no. 60-A/2023, of 31 October.
The new currency devaluation coefficients were published to be applied to goods and rights transferred during 2023.
The Ordinance no. 292-A/2023 foresees the exemption limits for tax purposes and exclusion from social security contributions regarding the compensation due to the additional expenses that the employees who carry their activities under a…
The application of the single-use plastic packaging contribution to aluminum or multi-material packaging with aluminum was extended from 1 September 2023 to 1 January 2024, according to the Ministerial Order no. 270/2023, of August 29.
The competitiveness of the tax system, its simplification, the ongoing study of policy solutions, the stability of legal rulings and their interpretation in line with the objective underlying their creation, in particular in the case of tax…