Portugal Indirect Taxes Newsletter - N.º 3
This edition highlights recent changes in the area of indirect taxation, with particular focus on the recent ruling issued by the Supreme Administrative Court to harmonize case law regarding the application of the reduced VAT rate to urban rehabilitation works contracts.Key Points on Portugal's IFICI Tax Incentive for Scientific Research and Innovation Activities
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 categories, and intricate registration and verification procedures. This guide breaks down the key aspects of the regime, including eligibility criteria, tax benefits, registration requirements, and important deadlines for beneficiaries.Portugal Indirect Taxes Newsletter - N.º 2
This edition covers key indirect tax developments in Portugal in the last months, especially regarding the postponing, from 2024 to 2025, of the extraordinary use of PDF invoices as electronic invoices and the Stamp Duty framework of financial operations carried out between branches and their headquarters.Portugal Indirect Taxes Newsletter - N.º 1
This edition covers key indirect tax developments in Portugal in the last months, including the potential implementation in 2025 of the VAT groups regime and the uncertain adoption of the ViDA Directive. Also addresses some concerns related to recent rulings issued by the Portuguese Tax Authority on these matters and elaborates on the new atypical agreements trend within the real estate market.International Tax Review recognizes Garrigues as Firm of the Year in Transfer Pricing and Indirect Tax
Besides being shortlisted for best firm of the year in all existing categories, Garrigues has been doubly recognized as Firm of the Year in Spain in the categories of Transfer Pricing and Indirect Tax.