Publications - Tax
The IFICI is a tax incentive focused on attracting qualified talent to drive innovation and scientific research in Portugal.
This edition covers key indirect tax developments in Portugal in the last months, especially regarding the postponing, from 2024 to 2025, of the extraordinary use of PDF invoices as electronic invoices and the Stamp Duty framework of financial…
The monetary devaluation coefficients applicable to assets and rights disposed of in 2024 have been published for the calculation of corresponding capital gains.
This edition covers key indirect tax developments in Portugal in the last months, including the potential implementation in 2025 of the VAT groups regime and the uncertain adoption of the ViDA Directive. Also addresses some concerns related to…
Decree-Law no. 57/2024, of 10 September, revokes the extraordinary contribution on local accommodation (CEAL) and adjusts the taxation of capital gains resulting from the transfer of properties intended for own and permanent housing, as well as the…
The outgoing Secretary of State for Tax Affairs issued, on the 14th, the Dispatch no. 176/2024 - XXIII extending the deadline for submitting the 2023 CIT return (Modelo 22) from 31 May to 15 July 2024.
The Portuguese Tax Authorities (PTA) decided, in the context of a Binding Information Request (PIV) –Case no. 22442–, that this is not the appropriated approach for determining the transfer pricing method nor the arm’s length pricing between…
The Portuguese Tax Authority disclosed already the municipal surcharge rates to be applied in 2023 fiscal year by Corporate Income Tax taxpayers.
This value of 532 euros applies to all urban properties whose Model 1 forms are delivered since 1 January 2024.
It was approved the urban pressure coefficient for the purpose of the assessment of the extraordinary contribution on local accommodation.
The State Budget for 2024 introduces a new flexibility of the tax calendar with regard to the fulfilment of certain tax obligations.
Following the publication of the “More Housing Program”, which contains a set of tax measures, the Tax Authority clarifies the scope of the reduced VAT rate for renovation works after said law change.