Publications - Tax
Garrigues Portugal offers a detailed analysis of the legal regime of Real Estate Investment and Management Companies (SIGI) in the latest edition of the EPRA Global REIT 2021 Study. The firm's experts explain the key factors to take into…
In the context of the current COVID-19 pandemic, new measures were approved to enable companies to increase their cash flows.
The Portuguese Government approved a new review of the flexibility scheme on VAT obligations compliance and regarding PDF invoices through Dispatch n.º 260/2021-XXII, of 27 July.
The Government approved new extensions of deadlines to comply with the following tax obligations:
The new model forms 22-RFI, 23-RFI and 24-RFI, which are required for the application of international double taxation conventions, were approved by Dispatch No 6403/2021 of 30 June 2021.
Following the approval of the 'IVAucher' program by the State Budget Law for 2021, which aims to support and stimulate the accommodation, culture and restaurant sectors, the Portuguese Government has finally defined, through …
The Parliament of the Autonomous Region of Azores approved a generic reduction of 30% of the national personal income tax (PIT), corporate income tax (CIT) and value added tax (VAT) rates through the Regional Legislative Decree no. 15-A/2021/A…
It has been published in the official website of the Portuguese Tax Authority, the postponement of the deadline to comply with the obligation to prepare and submit the transfer pricing file, to which large taxpayers are subject, under…
The Government approved, through Dispatch n.º 191/2021-XXII, of 15/06, the extension of the deadlines to comply with the following tax obligations.
Article by Juan Luis Zayas (partner) and Nicolás Cremades (principal associate) in Madrid ('ITR').
The VAT exemption applicable to domestic supplies and intra-Community acquisitions of goods, needed to combat the effects of the COVID-19 disease by the State and other public bodies or by non-profit organizations, was extended from 30 April to 31…
The Portuguese Government approved, through Dispatch no. 133/2021-XXII, of 22 April, new deadlines extensions for the fulfillment of several tax obligations, without the application of any penalties.