Publications - Tax
Ruling no. 30208, of 4 January was disclosed on the Portuguese Tax Authorities’ website, clarifying the interpretation and application of article 275 of Law no. 71/2018 (Budget Law for 2019), which transposed the Council Directive (EU)…
Notice no 212/2019, of 4 January, from the Portuguese Treasury and Debt Management Agency – IGCP, E.P.E was officially published, which establishes the interest rate for late payment applicable to debts towards the State and other…
Law no. 71/2018, of 31 December, was officially published, which approves the Budget Law for the year 2019 and enters into force on 1 January 2019.
Law no. 71/2018, of 31 December, was officially published, which approves the Budget Law for the year 2019 and enters into force on 1 January 2019.
Regulatory Decree no. 13/2018, of 28 of December, was officially published, which establishes the maximum threshold for impairment losses and other deductible corrections on the assessment of the taxable income of the entities subject to the…
Ministerial Order no. 330-A/2018, of 20 December, was officially published, which sets in EUR 492,00 the average value of construction per square meter, for the purposes of article 39.º of the Municipal Property Tax Code, to enter in force in…
Notice no. 146/2018, was officially published, which reports that the Finland Embassy in Lisbon has communicated to the Portuguese government the decision of the Republic of Finland to terminate the Double Tax Treaty signed between Portugal and…
As a result of some amendments made to tax legislation during 2018, it is necessary to update certain tax forms used to comply with reporting obligations concerning the Personal Income Tax (“PIT”) and Corporate Income Tax (“CIT…
Ministerial Order no. 317/2018, of 11 December, was officially published, which updates the annual monetary devaluation indexes applicable to the goods and rights disposed during 2018, whose value should be updated in accordance to articles 47 of…
As a result of some amendments made to tax legislation during 2018, it is necessary to update certain tax forms used to comply with reporting obligations concerning the application of tax benefits related to the Personal Income Tax (PIT) and…
Ministeral Order no. 319/2018, of 12 December, was officially published, which approves the new Model 39 form and respective filling instructions, in order to communicate to the tax authorities the income and the relevant withholding taxes…
Notice no. 144/2018, was officially published, which reports the fulfilment of the internal constitutional formalities for the entry into force of the Convention between the Portuguese Republic and Montenegro to Avoid Double Taxation and Prevent Tax…