Law 24-D/2022 of 30 December approves the State Budget for 2023, with specific amendments to the Personal Income Tax Code (Código do IRS) and Corporate
On February 16, the Prime Minister of Portugal confirmed the measures leading to the substantial amendment of the Golden Visa program, emphasizing that the main
The commonly known as “Startups Law”, published on December 22, 2022 (the “Law”), has been wonderfully received by all those who are in the process
Royal Decree 249/2023, of 4 April, which amends – among other regulations – Royal Decree 1065/2007, of 27 July, on the General Regulations on tax
The Regional Economic-Administrative Court of Madrid (TEAR) recognizes the ISD rebate even with a document formalized by a foreign Notary Public. In a Resolution dated
The Supreme Court reiterates the doctrine on the tax deductibility for Corporate Income Tax (IS) of the remuneration of a director who also performs senior
The dissolution of the company and the appointment of the liquidator are not part of the entries that the Registrar may make if the marginal
Applicability of reduced 15% CIT rate to newly created companies that have remained inactive from incorporation until sale of its shares. Start of activities is
The Constitutional Court (TC) announced the declaration of unconstitutionality of certain tax measures introduced in the Corporate Income Tax (CIT) in 2016. Through a briefing
With the start of the new year of 2024, a new regime for non-habitual residents in Portugal also came into force, where innovation finds tax
