Fiscal

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  • Portugal: Municipal surtax rates applicable to 2023 taxable income

    The Portuguese Tax Authority disclosed already the municipal surcharge rates to be applied in 2023 fiscal year by Corporate Income Tax taxpayers.

  • 2023 does not want to be a fiscal outlier for Portugal

    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 incentives, has not been a priority and, unfortunately, 2023 has not brought (and will not bring) anything new to this area.

  • Portugal: The PIT framework of teleworking expenses was clarified

    Law no. 83/2021, of 6 December, amended the Labour Code with regard to the teleworking regime, now imposing employers to mandatorily bear the costs incurred by employees in this context.

  • COVID-19: New tax deadlines extensions approved in Portugal

    The Portuguese Government approved, through Dispatch no. 133/2021-XXII, of 22 April, new deadlines extensions for the fulfillment of several tax obligations, without the application of any penalties.

  • COVID-19: New postponement in the fulfillment of VAT obligations in Portugal

    The Portuguese Government has approved new extensions of the tax deadlines to comply with VAT obligations, by Order no. 229/2020-XXII, of 24 June, that can may be fulfilled without the application of any penalties:

  • Tax Authority clarifies amendments made by the State Budget Law for 2020 on VAT

    Tax Authority ("AT") issued instructions, through Circular Letter no. 30219, of 2 April, clarifying the most significant changes to the VAT Code ("CIVA") resulting from the State Budget Law for 2020 (Law no. 2/2020, of 31 March - "OE2020").