Publications - Tax
Article by Jorge Moreira Peláez, Partner ('ITR').
Such incentives, which will be available once the Federal Government publishes the tender guidelines for the granting of concessions for the development of the Development Poles, will support companies investing in the region. Below the details of…
Enterprises are facing one of the most important new tax developments in the last years due to the Directive which establishes a global minimum tax of 15% for large groups operating in the EU.
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…
Through Dispatch no. 148/2023-XXIII, of May 22, the Portuguese Government approved the extension of the deadline to submit the annual Corporate Income Tax return (Modelo 22), as well as has clarified the application of the tax incentive…
Both judicial bodies question the different tax treatment granted to real estate funds and hedge funds depending on whether or not they are residents. We analyze it in our Tax Newsletter.
The withholding tax rates applicable to employment income (category A) and pensions (category H), obtained by the resident taxpayers in mainland Portugal, during the second semester of 2023, were approved by Order no. 4930/2023, of 26 April.
Had been amended the withholding tables applicable to employment income (category A) and pensions (category H), received by residents in mainland Portugal, by Order no. 4732-A/2023, of 19 April.
We analyze the main news, judgments, resolutions and regulations in the latest issue of the Tax Newsletter.
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…
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.
A recent decision by the Navarra provincial tax authorities allows the exemption to be applied to the capital gain on the transfer of shares, which contrasts with the restrictive interpretation given by the Directorate General for Taxes.