Featured publications
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The new legislation fills a regulatory gap by defining which entities may operate, under what conditions and subject to which obligations, with a particular focus on student protection and the reliability of the information provided.
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Intellectual Property BlogFrom a niche pastime to a global phenomenon, video games now stand as a driving force of the entertainment industry. Beyond creativity and technology, they embody a complex fusion of art, technology, and law. As multifaceted works, video games…
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Decree-Law no. 139/2025, of December 29th was publish on Portugal’s Official Gazette, ruling the minimum monthly wage’s increase to € 920.00, with effects from January 1st, 2026, onwards.
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Since 2024, Portugal's IFICI tax incentive has provided a preferential tax regime for individuals engaged in scientific research and innovation. However, its implementation is highly complex due to scattered regulations, multiple eligibility…
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This edition highlights the measures included in the Draft State Budget Law for 2026, the introduction of VAT groups in Portugal, the first binding information addressing the concept of permanent establishment for VAT purposes, as well as the most…
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The State Budget for 2025 introduces tax measures focused on business competitiveness and increasing workers' wages.
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Garrigues DigitalThe European Commission has published the first guidelines clarifying how the obligations of the Data Act apply to connected vehicles. The document provides guidance for manufacturers, providers and users on access to, and use and transmission of,…
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Data Economy, Privacy and Cybersecurity NewsletterIn this newsletter, we offer the latest updates on everything related to the data economy, privacy and cybersecurity. We cover the most recent rulings from relevant authorities and agencies, key court decisions, and the most important news in this…
Publications
The deadline for submitting the Corporate Income Tax return (Model 22) has been extended to 19 June 2026. This extension applies to entities whose tax year matches the calendar year and allows both filing and payment to be made without penalties.
The CJEU clarifies that intra-group transfer pricing adjustments are not subject to VAT when they constitute mere financial corrections without an identifiable service, bringing legal certainty and reducing fiscal risks for multinational groups.
We analyze how indirect transfers of shares are regulated in the tax systems of Argentina, Chile, Colombia, Mexico, Peru, Uruguay, Spain and Portugal.
Following the state of calamity caused by storm Kristin, the Portuguese government decided to allow taxpayers and certified accountants with a registered office or domicile in the affected areas to fulfil their tax obligations without the imposition…
