Portugal
Portugal grants additional time for the submission of Model 62 filing (Pilar Two) in regards FY2025
Order No. 114/2026-XXV, of 1 September has been published, extending the deadline for filing the Model 62 return in respect of fiscal year 2025, allowing it to be filed, without any surcharges or penalties, until the last day of the 12th month following the end of the relevant fiscal year.Portugal: Deadline for filing the Modelo 22 Corporate Income Tax return extended to 30 June
The deadline for submitting the Corporate Income Tax return (Model 22) for 2025 has been extended to 30 June 2026. Companies with a tax period corresponding to the calendar year may file the return and pay any tax due by this deadline without incurring any penalties.Portugal introduces a new regime for the dynamic management of grid injection capacity in renewable energy projects
Government approves supplementary regime to Decree-Law No. 15/2022, introducing mechanisms for the reconfiguration, transfer and utilisation of grid injection capacity already allocated to renewable electricity generation projects.Portugal Indirect Taxes Newsletter – N.º 5
This edition highlights the tax relief measures approved under the Housing Package aimed at addressing housing prices in Portugal, as well as the entry into force of the "Volta" System regarding the deposit and refund of beverage packaging. In addition, we also highlight the Court of Justice of the European Union (CJEU)’s most recent rulings on the exercise of the right to deduct VAT, as well as the VAT treatment applicable to loyalty programs and intra-group transfer pricing adjustments.Portugal: Deadline for filing the Modelo 22 CIT return extended to 19 June
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.Portugal: CJEU clarifies the VAT regime for intra-group transfer pricing adjustments
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.The new legal framework for foreign higher education in Portugal: mandatory registration, transparency, and enforcement
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.