Publications

NPL transactions continued in the first quarter of 2022. Spain and Portugal were the most active jurisdictions with our Madrid, Barcelona and Lisbon offices playing a leading role.

What are the consequences of a settlement procedure where all the companies reach agreement with the authority conducting the investigation phase except one? Could the latter be harmed by not reaching an agreement? How does the principle of…

Corporate Income Tax taxpayers are waived from the first special payment on account (PEC) by Order 92/2022-XXII, of 14 March 2022, which had to made, when mandatory, by 31 March 2022 (when they have a tax period equal to the calendar year) or…

Withholding tax rates applicable to employment income (category A) and pensions (category H) taxed within the scope of the Personal Income Tax, obtained by the resident taxpayers in the Autonomous Region of Madeira, during 2022, were approved by…

Order no. 33/2022-XXII, of 28 January, disclosed on the website of the Portuguese Tax Authority (PTA), determined the extension of two provisional measures related to the Stamp Tax Monthly Declaration (DMIS) adopted in previous Orders.

On 25 January 2022, the CNPD issued its first guidelines on the processing of personal data in the context of direct marketing electronic communications.

The online form for employers to request the exceptional measure created to compensate the increase of the minimum monthly wage is now available.

The obligation to communicate the inventories to the Portuguese Tax Authority according to article 3-A of Decree-Law no. 198/2012, 24 August, by 31 January 20222 (by taxpayers with a fiscal year equal to the civil year) can be done until 28 February…

Municipal surtax rates were disclosed through Circular Letter no. 20237/2022, of 27 January, to be assessed and paid in 2022, due on the taxable income to be determined in regards to the 2021 fiscal period.

Notice no. 2/2022, was officially published, which reports that the Kingdom of Sweden has communicated to the Portuguese Government the decision to withdraw the Double Tax Treaty signed between Portugal and Sweden to Avoid Double Taxation on Income…

The withholding tax rates applicable to employment income (category A) and pensions (category H), obtained by the resident taxpayers of the Autonomous Region of Madeira, during 2022, were approved by Order no. 550/2021, 30 December, of Regional…

The obligation to fill IES/DA statement through the prior submission of the SAF-T (PT) file in accordance with the provisions of Ordinance 31/2019, of 24 January, was postponed again for 2023 fiscal period and following, to be …