Decree-Law 11/2023, of 10 February (DL 11/2023) was published on 10 February, approving measures to simplify existing licensing, namely through the elimination of authorisations, licences, dispensable or redundant acts and procedures in relation to the protection of environmental issues, thus facilitating economic activity without compromising environmental protection.
It has been published today the Regional Legislative Decree no. 11/2023/M which approves the increase of the minimum monthly wage of the Autonomous Region of Madeira.
With a total of 237 deals, Garrigues is the most active law firm in the Iberian market in 2022
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.
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.
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 entities of such income have now been disclosed by the Personal Income Tax Services (DSIRS), as set out in the Administrative Information no. 1/2023, of 11/01 and Administrative Information no. 2/2023, of 11/01, respectively.
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 the Ministerial Order no. 8/2023, of 4 January.
The State Budget for 2023 was published in the official gazette.
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.
The deadline for submitting applications to the Compromisso Emprego Sustentável measure was extended up until March 31, 2023.