Publications - Tax
Budget Proposals 19 - Poll Mode
Law no. 71/2018, of 31 December, was officially published, which approves the Budget Law for the year 2019 and enters into force on 1 January 2019.
Budget Law for 2019 was approved
Law no. 71/2018, of 31 December, was officially published, which approves the Budget Law for the year 2019 and enters into force on 1 January 2019.
IRC – The impairment losses maximum threshold has been updated (financial entities)
Regulatory Decree no. 13/2018, of 28 of December, was officially published, which establishes the maximum threshold for impairment losses and other deductible corrections on the assessment of the taxable income of the entities subject to the…
IMI – The average value of construction has been updated
Ministerial Order no. 330-A/2018, of 20 December, was officially published, which sets in EUR 492,00 the average value of construction per square meter, for the purposes of article 39.º of the Municipal Property Tax Code, to enter in force in…
Termination of the Double Tax Treaty between Portugal and Finland
Notice no. 146/2018, was officially published, which reports that the Finland Embassy in Lisbon has communicated to the Portuguese government the decision of the Republic of Finland to terminate the Double Tax Treaty signed between Portugal and…
Approved new forms Modelo 44 and 10
As a result of some amendments made to tax legislation during 2018, it is necessary to update certain tax forms used to comply with reporting obligations concerning the Personal Income Tax (“PIT”) and Corporate Income Tax (“CIT…
Updating on the monetary devaluation indexes
Ministerial Order no. 317/2018, of 11 December, was officially published, which updates the annual monetary devaluation indexes applicable to the goods and rights disposed during 2018, whose value should be updated in accordance to articles 47 of…
Approved new forms Modelo 37, 13 and 25
As a result of some amendments made to tax legislation during 2018, it is necessary to update certain tax forms used to comply with reporting obligations concerning the application of tax benefits related to the Personal Income Tax (PIT) and…
New IRS Model 39 Declaration for the reporting of income and withholding taxes at a flat
Ministeral Order no. 319/2018, of 12 December, was officially published, which approves the new Model 39 form and respective filling instructions, in order to communicate to the tax authorities the income and the relevant withholding taxes…
Double Tax Treaty between Portugal and Montenegro
Notice no. 144/2018, was officially published, which reports the fulfilment of the internal constitutional formalities for the entry into force of the Convention between the Portuguese Republic and Montenegro to Avoid Double Taxation and Prevent Tax…
An admirable new world in international tax accounting: tax accounting 4.0?
Article by Fernando Castro Silva and Tiago Cassiano Neves, partners at Tax Practice ('Jornal Economico').
Approved modifications to the Annual Accounting and Tax Return which simplifies its procedure
Decree-Law no.87/2018, of 31st October 2018, was officially published, that amends the Decree-Law no. 8/2017, 17th January 2018, related to the Annual Accounting and Tax Return (so-called “IES”).