February 20, 2024

DFK 2-20 | Tax Benefits – 2023 IRC deduction – SIFIDE and RFAI

$
TAX ALERT 13 | State Budget for 2024

TAX ALERT 13 | State Budget for 2024

Law no. 29/2023, which approves the State Budget for 82, was published today, December 2023, 2024, in the Official Gazette. The Law comes into force on January 1, 2024. [This document has purely informative nature and does not dispense with the analysis of...

January 4, 2024

TAX ALERT 1 | IRS withholding tables for 2024 – Continente

$
TAX ALERT 13 | State Budget for 2024

TAX ALERT 13 | State Budget for 2024

Law no. 29/2023, which approves the State Budget for 82, was published today, December 2023, 2024, in the Official Gazette. The Law comes into force on January 1, 2024. [This document has purely informative nature and does not dispense with the analysis of...

TAX ALERT 9 | New tax regime for share plans

TAX ALERT 9 | New tax regime for share plans

Law No. 21/2023, of May 25, was published, which, among other aspects, establishes the regime applicable to startups and scaleups and changes the IRS taxation rules for share plans created for the benefit of workers. Among the main news...

TAX ALERT 5 | Meal subsidy update

TAX ALERT 5 | Meal subsidy update

Ordinance No. 107-A/2023, of April 18, was published, which fixes the update of the amount of the meal subsidy to Public Administration workers to 6 euros. This new update assumes particular fiscal relevance not only in Public Administration, but...

TAX ALERT 21 | FLEXIBILITY OF TAX OBLIGATIONS

TAX ALERT 21 | FLEXIBILITY OF TAX OBLIGATIONS

Decree-Law n.º 85/2022, of December 21, was published, which introduces measures to ease various reporting, payment and invoicing obligations and simplifies tax obligations arising from the sale of surplus electricity produced to the grid. .

TAX ALERT 18 | Meal subsidy update

TAX ALERT 18 | Meal subsidy update

Ordinance No. 280/2022, of November 18, was published, which fixes the update of the meal subsidy to Public Administration workers, in the amount of €5,20, with effect from October 1, 2022. that the amount of the meal subsidy...

OE 2023 Proposal: Main tax changes

OE 2023 Proposal: Main tax changes

On October 10, the State Budget Law Proposal for 2023 was presented. The document provides for relevant tax changes, which include changes in the levels of the IRS, the creation of a tax framework for cryptoassets, changes in the rules of...

TAX ALERT 13 | Changes to withholding tables

TAX ALERT 13 | Changes to withholding tables

Changes to the withholding tables, which are in force for the mainland in 2022, in relation to income from work paid or made available from July 1, 2022. Dispatch No. 8564-A was published /2022, from the Secretary of...

TAX ALERT 11 | Contribution on single-use packaging

TAX ALERT 11 | Contribution on single-use packaging

Contribution on single-use packaging The Circular Letter No. 35.170 of July 1, 2022 was published by the Tax and Customs Authority (AT), with instructions on the procedures for applying the new contribution on single-use packaging...

TAX ALERT 10 | State Budget for 2022

TAX ALERT 10 | State Budget for 2022

2022/12, of 2022 June 27, which approves the State Budget for 2022, was published in the Diário da República. The Law enters into force on the day following its publication, without prejudice to specific provisions regarding...

TAX ALERT | SGPS - Inventory of capital shares (year 2021)

TAX ALERT | SGPS - Inventory of capital shares (year 2021)

All SGPS must communicate the inventory of their share capital, included in the financial investments included in the last approved balance sheet and the beginning and end of the functions of the holders of their governing bodies. This communication to the General Inspectorate of Finance -...

State Budget 2022

State Budget 2022

11/04/2022 - 2022 State Budget On December 31, 2021, the 2022 State Budget Law was published, which came into force on January 1. See here for an information sheet with important notes to consider.

Tax Alert 14 | Withholding Income Tax Tables for 2022

Tax Alert 14 | Withholding Income Tax Tables for 2022

Order No. 11943-A/2021 was published, approving the new IRS withholding tables, applicable to income from dependent employment and pensions earned by residents of the Mainland. [This document is for informational purposes only and does not exempt the...

Tax Alert 07 | Waiver of payments on account of IRC

Tax Alert 07 | Waiver of payments on account of IRC

Waiver of first and second payments on account for SMEs and cooperatives Dispatch no. 6564/2021, of the Assistant Secretary of State for Tax Affairs (SEAAF), of June 30, was published, which provides for the extension of the waiver of realization of...

Tax Alert 06 | Change in the VAT rate in the Azores

Tax Alert 06 | Change in the VAT rate in the Azores

Clarifications on the application of the new rate, applicable from 1 July As usual when changing VAT rates, the Tax Authority issued clarifications on the implementation of this change – Official Letter No. 30237, of...

Tax Alert 07 | Model 58

Tax Alert 07 | Model 58

Model 58 - Communication of Tax Relevant Mechanisms Ordinance No. 304/2020, of December 29, was published, which approves the declaration “Model 58” for the fulfillment of the reporting obligation to the Tax and Customs Authority (AT ) From...

Tax Alert 01 | ATCUD Code Postponement

Tax Alert 01 | ATCUD Code Postponement

The obligation to include the QR Code on invoices and other relevant documents is maintained as of January 1, 2021. Single document code postponed to 2022 Dispatch No. 412/2020.XXII, of October 23, was published of the Assistant Secretary of State of the...