Publications - Tax
Municipal surtax rates were disclosed through Circular Letter no. 20250, of 31 January 2023, to be paid in 2023, due on the taxable income to be determined in regards to the 2022 fiscal period.
On February 2, 2023 the Court of Justice of the European Union (CJEU) partially annulled Commission Decision of 17 July 2013 which declared that the Spanish tax lease system was a state aid scheme and ordered it to be recovered from the investors…
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.
Portugal: Procedures to be adopted in view of updating the withholding tax tables applicable in 2023
Due to the update of the withholding tables applicable to employment income (category A) and pensions (category H), received by residents in mainland Portugal, for the first and second semesters of 2023, the procedures to be adopted by the paying…
The obligation to submit form Model 10 ("Rendimentos e Retenções – Residentes"), regarding income paid or made available in 2022, may be exceptionally completed until 24 February 2023, without any increases or penalties, according to…
Em 2023, o valor médio de construção por metro quadrado para efeitos do Imposto Municipal sobre Imóveis passa de EUR 512 para EUR 532, de acordo com a Portaria n.º 7-A/2023, de 3 de janeiro, recentemente publicada.
New measures to facilitate tax obligations compliance were approved through Decree-Law no. 85/2022, of December 21.
The Government approved, through Dispatch n.º 8/2022-XXIII, of 13 December, from the SEAF, a new flexibility of the tax calendar concerning the compliance in 2023 of certain tax obligations on invoicing, in particular regarding the…
In the context of family support measures, Law no. 19/2022, of 10/21, approved a series of fiscal measures.
The annually update of the monetary devaluation indexes was approved by Ordinance no. 253/2022, of 20 October, regarding the indexes to be applicable to the goods and rights transferred during 2022, whose value should be updated in accordance…
On the 10th of October, the Portuguese Government presented the Budget Bill for 2023 to the Portuguese Parliament. The Bill is now under analysis and will be subject to discussion and submitted to approval in the upcoming weeks.
New PIT withholding tax tables, which are in force for the Mainland in 2022, were approved for employment income paid or made available as from 1 July 2022, by Order no. 8564-A/ 2022, of the Secretary of State for Tax Affairs, rectified by…