It was published in the official gazette the Decree-Law no. 14-B/2021, of 22 February, which expanded the exceptional financial aid for families due to the suspension of in person curricular and non-curricular activities to teleworkers and increased the amount to be paid to the beneficiaries and bear by Social Security.
Considering that the Monthly Stamp Tax Return ("DMIS") became fully operational at the beginning of 2021 and that some doubts still persist that may condition its correct submission, the Portuguese Tax Authority ("AT") has determined, through Order 42/2021.XXII, of 12 February, that DMIS submitted with "mere errors" may be replaced until the end of the first semester of 2021, without any penalty.
We remind that, after the successive postponements of the implementation of this measure approved by the 2018 State Budget Law (Law no. 114/2017, of 29 December), the Monthly Stamp Tax Return (so-called "DMIS") will have to be mandatory submitted, for the first time, by 20 February 2021 regarding taxable events occurred in January.
The Council of the European Union announced yesterday in a press release that Member States have agreed at negotiating a mandate for the revision of the rules on the protection of privacy and confidentiality in the use of electronic communications services, which include rules on the processing of metadata, the use of cookies and the sending of marketing communications.
As a result of the exceptional worsening of the COVID-19 pandemic currently in Portugal, the Portuguese Parliament, at the proposal of the Government, approved Law No 4-B/2021, dated February 1, determining a set of exceptional, temporary and urgent measures within the scope of the development of judicial and administrative activities, basically returning to and developing measures already applied previously in the first half of 2020 when combatting the first wave of the pandemic.
In this article we describe the factors determining the tax residence of individuals and legal entities or the existence of permanent establishments in the main Latin American countries, and in Spain and Portugal, along with the interpretation methods that in some cases the tax authorities of these countries have issued to take into account (or not) distortions caused by the health crisis.
As advanced by the Portuguese Government and in order to face the new demands of a general confinement, several legal diplomas were approved and published which resulted in (i) changes to supports already in force, and (ii) the introduction of new support.