Publications - Tax
The deadline for submitting the Corporate Income Tax return (Model 22) has been extended to 19 June 2026. This extension applies to entities whose tax year matches the calendar year and allows both filing and payment to be made without penalties.
The CJEU clarifies that intra-group transfer pricing adjustments are not subject to VAT when they constitute mere financial corrections without an identifiable service, bringing legal certainty and reducing fiscal risks for multinational groups.
We analyze how indirect transfers of shares are regulated in the tax systems of Argentina, Chile, Colombia, Mexico, Peru, Uruguay, Spain and Portugal.
Following the state of calamity caused by storm Kristin, the Portuguese government decided to allow taxpayers and certified accountants with a registered office or domicile in the affected areas to fulfil their tax obligations without the imposition…
In 2026, the average construction cost per square metre for purposes of the Municipal Property Tax (IMI) will increase from EUR 532 to EUR 570, pursuant to Ordinance No. 471/2025/1 of 26 December, recently published.
Order No. 166/2025-XXV, dated 22 December 2025, has been published, introducing an exceptional flexibility in the deadline for the communication of invoices relating to December 2025, allowing compliance until 9 January 2026, without any surcharges…
Due to the delays in making the necessary application available on the Portuguese Tax Authority Portal for the electronic submission of Model 62 return (Registration Return), the Portugal Government has decided to extend the deadline for its…
This edition highlights the measures included in the Draft State Budget Law for 2026, the introduction of VAT groups in Portugal, the first binding information addressing the concept of permanent establishment for VAT purposes, as well as the most…
The monetary devaluation coefficients applicable to assets and rights disposed of in 2025 have been published for the calculation of corresponding capital gains.
The general Corporate Income Tax (CIT) rate will be progressively reduced from 20% to 17% between 2026 and 2028, while the special rate will decrease from 16% to 15% already in 2026.
The declaration to communicate the starting period of submission to the Global Minimum Tax (GMT) has been approved. This regime imposes the payment of a global minimum tax on large multinational and national groups with annual consolidated revenues…
As part of the changes introduced by the State Budget Law for 2025, the Portuguese Tax Authority has updated the monthly remuneration statement (DMR), introducing new codes to reflect both the IRS Jovem regime and the bonuses that may benefit from…