Tax

Garrigues

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  • 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.

  • Garrigues once again named ‘Best Tax Team’ by El Confidencial

    The firm has received this award in all the editions held to date

  • How are indirect sales of companies taxed in Latin American countries, Spain and Portugal?

    We analyze how indirect transfers of shares are regulated in the tax systems of Argentina, Chile, Colombia, Mexico, Peru, Uruguay, Spain and Portugal.

  • Portugal: Exceptional extension of tax deadlines in municipalities affected by Storm Kristin

    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 of interest or penalties until the end of April.

  • Portugal: Extension of the deadline for the communication of December 2025 invoices

    Order No. 166/2025-XXV, dated 22 December 2025, has been published, introducing an exceptional flexibility in the deadline for the communication of invoices relating to December 2025, allowing compliance until 9 January 2026, without any surcharges or penalties.

  • Portugal: Pillar Two - Extension of the deadline for filing the Model 62 return

    Due to the delays in making the necessary application available on the Portuguese Tax Authority Portal for the electronic submission of Model 62 return (Registration Return), the Portugal Government has decided to extend the deadline for its submission until the last day of the 15th month following the end of the 2024 fiscal year.

  • Portugal Indirect Taxes Newsletter – N.º 4

    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 recent case-law of the Court of Justice of the European Union (CJEU) regarding the VAT regime for adjustments applied in the context of transfer pricing for intra-group services.

  • Portugal: Update of the monetary devaluation coefficients for 2025

    The monetary devaluation coefficients applicable to assets and rights disposed of in 2025 have been published for the calculation of corresponding capital gains.

  • Portugal: CIT rate is progressively reduced until 2028 to 17%

    The general Corporate Income Tax (CIT) rate will be progressively reduced from 20% to 17% between 2026 and 2028, while the special rate will decrease from 16% to 15% already in 2026.