The tax obligations which the deadline will end until 31 December can be fulfilled until 2 January 2020
Tax Alert Portugal
Order no. 74/2019-XXII, was published in the Tax Authorities' website, determining that the taxpayers may comply with the tax obligations by 2 January 2020 regarding tax’s payments or ancillary obligations which the deadline ends on 31 December 2019.
This deadline extension is due to the fact of local services being closed on 31 December 2019. It does not imply any increase or penalty, also has been established that cannot be imposed any fines, compensatory interest or default interest regarding the referred tax’s payments or ancillary obligations.
Among the obligations ending on 31 December 2019, we highlight the payment of the second installment of the Property Tax (“IMI”), for the previous year, if over 250.00 EUR and equal to or below 500.00 EUR, or the third installment, if more than 500.00 EUR and the payment of the Annual road tax (“IUC”), relating to the vehicles whose anniversary of registration occurs in December. For more information, please see the tax agenda on the Tax Authorities' website.
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