Publications - Tax
Portugal - Regulation of the system of simplified cadastral information
Regulatory Decree no. 9-A/2017, of November 3rd, was officially published, regulating Law no. 78/2017, of August 17th, which establishes a system of simplified cadastral information, adopting measures for the immediate identification of land…
Portugal - Extension of the deadline set in article 121/4 of the CIT
Order no. 87/2017-A-XXI, was published in the Tax Authorities' website, determining the extension of the deadline established for compliance with the legal obligation set in article 121/4 of the CIT, with reference to 2016 tax period, from 31st…
Portugal - Updating on the monetary devaluation coefficients
Ministerial Order no. 326/2017, of October 30th, was officially published, which updates the monetary devaluation coefficients to be applied to the goods and rights disposed during the year 2017, whose value should be updated in accordance with…
Tax Authorities' Validation Seal (SVAT)
Declaration of Rectification n.º 36/2017, of October 25th, was officially published, amending Ministerial Order no. 293/2017, of October 2nd, which created the Tax Authorities' Validation Seal (SVAT) and defined the rules for its assignment…
FORM 232. New reporting obligations in respect of related-party transactions
The Ministry of Finance and the Civil Service has approved - by means of Order HFP/816/2017 of August 28, 2017 - Form 232, which is the information return in respect of related-party transactions and transactions and situations linked to countries…
Deferred tax assets
Ordinance no. 272/2017, of 13 September, was officially published, amending Ordinance no. 293-A/2016, of 18 November, which regulates the conditions and procedure for the acquisition of the right to exercise the conversion to the State established…
AIMI – Information note
An information note from the Portuguese Property Tax Services ("DSIMI"), of 12 September, was disclosed which clarifies the framework and calculation of the additional to the municipal property tax ("AIMI"), introduced…
PIT/CIT - Double Taxation Agreement between the Portuguese Republic and the Republic of the Ivory Coast
Notice no. 108/2017, of 8 September, was officially published, making public that notes have been received, by the Ivory Coast Ministry of Foreign Affairs and by the Portuguese Ministry of Foreign Affairs, communicating that the internal…
PIT/CIT - Double Taxation Agreement between the Portuguese Republic and the Democratic Republic of São Tomé and Príncipe
Notice no. 109/2017, of 8 September, was officially published, making public that notes have been received, by the São Tomé and Príncipe Ministry of Foreign Affairs and Communities and by the Portuguese Ministry of Foreign Affairs,…
VAT – Amendment of Order no. 7/2017
Declaration of Rectification no. 573-A/2017, of 5 September, was officially published, amending Order no. 7/2017, which amends Order no. 18º-A/2010, of 1 July, altered by Order no. 11/2013. Of 27 December, altered and republished by Order no.…
PIT – Joint tax return regarding dependents expenses and income
Law no. 106/2017, of 4 September, was officially published, amending the PIT Code to ensure the right to a joint tax return for expenses and income of dependents where parental responsibilities are shared by more than one taxable person.
Surcharge over the IMI – Option of joint taxation
Ruling no. 40 115, of 31 August, was disclosed, clarifying, for the purposes of the assessment of the additional to the municipal property tax (“AIMI”), when the ownership of the property is not correctly endorsed in the register when…