Publications - Tax
Portugal: Clarifications regarding the conventional remuneration of the share capital and postponement of the deadline to submit the CIT Modelo 22 return
Through Dispatch no. 148/2023-XXIII, of May 22, the Portuguese Government approved the extension of the deadline to submit the annual Corporate Income Tax return (Modelo 22), as well as has clarified the application of the tax incentive…
Portugal: Approved the withholding tax rates applicable in the second semester of 2023
The withholding tax rates applicable to employment income (category A) and pensions (category H), obtained by the resident taxpayers in mainland Portugal, during the second semester of 2023, were approved by Order no. 4930/2023, of 26 April.
Portugal: Amendments to withholding tax rates applicable in 2023
Had been amended the withholding tables applicable to employment income (category A) and pensions (category H), received by residents in mainland Portugal, by Order no. 4732-A/2023, of 19 April.
Portugal: Temporary VAT exemption to certain food products
Law no. 17/2023, of April 14, recently approved determines the exceptional and temporary application of VAT exemption to certain food products, from 18 April to 31 October 2023, to mitigate the inflation effect.
Municipal surtax rates applicable to 2022 taxable income
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.
Portugal: The PIT framework of teleworking expenses was clarified
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…
Portugal: Postponement of the deadline for submitting form Model 10 ('Declaração Modelo 10')
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…
Portugal: Average value of construction per square meter for IMI purposes to be in force in 2023
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.
Portugal: New measures of flexibilization of tax obligations compliance
New measures to facilitate tax obligations compliance were approved through Decree-Law no. 85/2022, of December 21.
Portugal: Communication of invoices and inventories and invoices issued in PDF: extension of deadlines in 2023
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…
Portugal: Rental support and VAT rate reduction on electricity supply
In the context of family support measures, Law no. 19/2022, of 10/21, approved a series of fiscal measures.