Garrigues

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Publications - Tax

  • PIT – Joint tax return regarding dependents expenses and income

    Law no. 106/2017, of 4 September, was officially published, amending the PIT Code to ensure the right to a joint tax return for expenses and income of dependents where parental responsibilities are shared by more than one taxable person.

  • Surcharge over the IMI – Option of joint taxation

    Ruling no. 40 115, of 31 August, was disclosed, clarifying, for the purposes of the assessment of the additional to the municipal property tax (“AIMI”), when the ownership of the property is not correctly endorsed in the register when…

  • Amendments to the Code of Tax Procedure and Proceedings

    Law no. 100/2017, of 28 August was officially published.

  • Automatic exchange of information - Tax rulings and advance pricing agreements

    Law no. 98/2017, of 24 August was officially published, entering into force on 25 August, which:

  • GTL/RTIR – Cash payments ban

    Law no. 92/2017, of 22 August was officially published, which adds Article 63 (E) to the General Tax Law (“GTL”) and amends Article 129 of the General Tax Infringements Regime ("RTIR"), banning payment or cash receipt in…

  • Amendments to tax codes

    Law no. 85/2017, of 18 August was officially published, which:

  • CRS – List of participating jurisdictions

    Foi publicada em Diário da República a Portaria n.º 255/2017, de 14 de agosto, que procede à alteração da Portaria n.º 302-D/2016, de 2 de dezembro relativa às jurisdições participantes no Common Reporting Standard (CRS) a…

  • "LGT" - Offshore transfers

    Ordinance no. 256/2017, of 14 August was officially published, regulating the annual publication by the Portuguese Tax Authorities in its website (“Portal das Finanças”) of the transfers and funds remittances to recipients located…

  • VAT - New models of the periodic declaration for import

    Ordinance no. 221/2017, of 21 July was officially published, which approves the new models of the periodic VAT declaration and of Annex R, as well as the respective filling instructions and the new models of annexes for the regularizations of…

  • VAT - Total or partial refund of VAT

    Decree-Law no. 84/2017, of 21 July was officially published, which simplifies the refund procedure of all or part of the VAT incurred by the Armed Forces, security forces and services, firefighters, "Santa Casa da Misericórdia de Lisboa…

  • VAT – Import of goods

    Ordinance no. 215/2017, of 20 July, was officially published, which regulates the procedure and deadline to exercise the option foreseen in article 27 (8) of the Portuguese VAT Code, for the payment of the VAT due on the import of goods through the…

  • PIT/CIT - Double Taxation Agreement between the Portuguese Republic and the Sultanate of Oman

    Notice no. 80/2017, of 6 July was officially published, confirming statements by the Embassy of the Sultanate of Oman in Paris and by the Embassy of Portugal in Doha, that the internal constitutional formalities have been fulfilled to approve…