Key Benefits:
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Proposal for Law No 256 /XII
Exhibition of Motives
The reform of the taxation of natural persons, carried out by means of a review of the
Tax Code on the Income Of Singular Persons (IRS), constitutes a
crucial reform to protect families, to foster social and geographical mobility and
simplify the IRS.
This reform is the most comprehensive and focused reform of the IRS of the past 25 years, scoring
a significant break with the past and representing a clear shift to the future.
In fact, it is the first reform of the IRS expressly oriented towards the protection of the
families and, to that extent, is a crucial reform for the future of our Country, as it records
one of the lowest birthrate rates in Europe.
So even, in this reform has been involved civil society and social partners since the
start of work. During the public consultation numerous meetings were held, they were
consulted experts, were heard entities and a significant pool was received
of contributions.
This debate has allowed to build an extended social consensus on the importance of this
reform for the recovery of the confidence of Portuguese families and for the future of our
Country.
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The reform of the IRS that now proposes itself is a structural reform of taxation of the
income of people and is based on three pillars: ( i ) is a reform oriented towards the
families; ( ii ) is a reform that promotes social and geographical mobility; ( iii ) is a
reform that significantly simplifies the tax.
With respect to the first pillar, the family quotient in the IRS is created, which it represents
a structural change of the greatest relevance to Portuguese families. In this way, the
from 2015, the children and ascenders to office (e.g., grandparents) will pass
considered in the IRS of each family. The familiar quotient will have the 0.3 per cent ponderer per
son or ascendant, as the IRS reform commission had proposed.
On the other hand the full benefit for the families of the application of the quotient can go up to
€ 2000, increasing limits being introduced depending on the size of the aggregate
family. If the economic and financial situation of our Country thus allows it, it proposes
also that, to strengthen the effects of the family quotient, the weighting per child
could increase to 0.4 in 2016 and to 0.5 in 2017, and the maximum benefit limit for
€ 2250 in 2016 and € 2500 in 2017.
By establishing progressive benefits depending on the size of the household,
manifests concern about equity. By setting a global benefit limit
per family, establishes the principle of non-regressivity. This measure is vital to
protect families with children or those who want to have them, but without penalizing the families who
do not have children. It also contributes, along with other family policies, to creating
better conditions to promote birthrate and reverse the demographic deficit that
Portugal faces in the days of today. Finally, it allows you to create better conditions for that
families can welcome home grandparents with lower income levels.
Still in the protection of the family, it is created, also for the first time, a new
scheme of deductions that covers all family expenses. In addition, it is maintained
the deduction for collection by invoice requirement (e-invoice benefit) corresponding to 15% of the
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value added tax incurred in the acquisition in four sectors, with the limit
of € 250. It is further strengthened to 15% percent the percentage of the deduction for health expenses.
This new deductibles scheme is based on the e-invoice system what guarantees a scheme
simple and without bureaucracy, in which the actual expenses of each family are recorded
automatically, while allowing the tax administration to pre-fill the
statement from IRS.
Fixed deductions of the children and ancestry are further enhanced, which add to the
benefits of the family quotient. The bottom-up deduction for office is strengthened to € 300
and the deduction per child is increased to € 325.
It is also proposed to create the social valleys of education for children up to 25 years, of
way to support the economic effort that families develop for the education of their
children. In this way, the scheme of the social valleys of education up to 25 years is extended,
allowing employers to be able to pay part of the maturities to their
workers excluded from taxation in IRS. To extend this regime to all subjects
liabilities, can be abated to the matchable matter with education of dependents,
as well as the expenses of training the taxable persons.
Finally, it is consecrated the option by the separate taxation of the couple. This option allows
significantly reduce the declarative obligations of taxpayers by accompanying the
tax regimes of the overwhelming majority of the countries of the European Union
It creates the most favorable treatment clause of the taxpayer, to ensure that this
reform does not determine, in any circumstance, the tax penalty of aggregates
family.
Relatively the second major pillar of the reform, so as to strongly promote the
individual entrepreneurship and support the start of business activity, a regime is created
very favorable for employees on account of others who choose to start a
economic activity on its own, reducing by 50% in the first year and 25% in the
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second year the IRS to pay.
Likewise, a scheme to support the geographical mobility of workers is set up in the
interior of the country, in such a way as to promote geographical mobility and acceptance of jobs,
particularly in the interior of the country.
On the other hand, a special taxation scheme is set up for expats in a manner
support the internationalisation of Portuguese companies.
Finally, in the case of the third pillar, significant measures are introduced
simplification of the tax.
Thus, more than 2 million families will be exempted from delivering IRS statements, the
that allows to reduce the context costs of a significant portion of taxpayers
Portuguese to be covered by the minimum of existence (employees on account of others and
pensioners).
On the other hand, the minimum of € 8100 income of household incomes is increased.
to € 8500, thus allowing about 120 thousand low-income families to leave
of being subject to IRS.
Finally, it is proposed to eliminate approximately 30 declarative obligations, reducing the
bureaucracy of the tax and the costs of compliance.
Thus:
Under the terms of the paragraph d ) of Article 197 (1) of the Constitution, the Government presents to the
Assembly of the Republic the following proposal for a law, with a request for priority and urgency:
Article 1.
Object
This Law proceeds to the reform of the taxation of natural persons by amending the Code
of the Income Tax of Singular People, approved by the Decree-Law
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n 442-A/88 of November 30, the Selo Tax Code, approved by the Law
n ° 150/99 of September 11, the Status of Tax Benefits, approved by the
Decree-Law No. 215/89 of July 1, the General Tax Act, passed by the Decree-Law
n ° 398/98 of December 17, the Code of Procedure and of the Tributary Process,
approved by Decree-Law No. 433/99 of October 26 and the Decree-Law No. 26/99, of 28
of January.
Article 2.
Amendment to the Income Tax Code of Singular People
Articles 2 to 6, 8 to 16, 17, 20, 22, 25, 30, 30, 30, 38, 38 to 31, 38.
40.-A, 41, 43, 48, 55 to 60, 62, 68 to 72, 68, 76, 78, 78-76, 68, 78, 78, 78.
81, 83.-A, 95, 99, 101, 112 to 103, 116, 119, 127, 140, 140, 140, 140, 140.
and 148. of the Income Tax Code of the Singular People, ahead
designated by IRS Code, approved by the Decree-Law No. 442-A/88, 30 of
november, go on to have the following essay:
" Article 2.
[...]
1-[...].
2-[...].
3-[...]:
a) [...];
b) [...]:
1) [...];
2) [...];
3) The expended importances, either compulsory or facultatively, by the entity
employer:
i) With insurance and operations of the "Vida" branch, contributions to funds
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of pensions, savings funds-reform or any schemes
supplementary social security, provided that they constitute rights
acquired and individualized from the beneficiary respects;
ii) For the purposes set out in the preceding paragraph and which, not constituting
rights acquired and individualized from the beneficiary respects,
be it by these object of rescue, advance, remittion or any
another form of anticipation of the corresponding availability;
4) [...];
5) Those resulting from interest-free loans or the lower interest rate than
reference for the type of operation concerned, granted or supported by the
employer, with the exception of those that are intended for the acquisition of
permanent housing of a value of not more than € 180 to 426.40 and whose
rate is not less than 70% of the minimum bid rate applicable to
main refinancing operations by the European Central Bank, or of
another legally fixed rate as equivalent;
6) [...];
7) [...];
8) [...];
9) [...];
10) Those resulting from the acquisition by the employee or member of the social organ, by
price lower than the market value, of any car that originated
charges for the employer;
11) The contributions referred to in sub-paragraph 3), not previously subject to
taxation, when it occurs receipt in capital, even if they are
meeting the requirements required by social security systems
obligatory, applicable for the passage to the retirement situation or this if
has verified.
c) [...];
d) [...];
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e) Any claims resulting from the constitution, extinction or modification of
legal relationship that originates income from dependent labour, including those that
respect to the default of the contractual conditions or are due by
change of place of work, without prejudice to the provisions of the following number and the
point ( f ) of paragraph 1 of the following article;
f) [...];
g) [...];
h) The indemniations not provided for in the and ) which aim to compensate for losses of
income from this category and that they do not correspond to social benefits.
4-[...]:
a) For its entirety, in the part that corresponds to the exercise of manager functions
public, administrator or manager of collective person, as well as representative
of stable establishment of non-resident entity;
b) [...].
5-[...].
6-[...].
7-[...].
8-[ Revoked ].
9-[...].
10-It is considered an employer's entire one that pays or puts at the disposal
remuneration which, pursuant to this article, constitute income from work
dependent, being it equates to any other entity that with it is in relation
of group, domain or simple participation, regardless of the respective location
geographical.
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11-For the purposes of the b ) of paragraph 3, the income of the work of the taxable person shall be deemed to be
the benefits or perks assigned by the employer's respect to any other person
of your household or that to it be linked by kinship bonding or affinity
to the 3. degree of the collateral line, to which the relationship of each of the united states is equipped
fact with the relatives of the other.
12-[ Revoked ].
13-[...].
14-[...].
15-[...].
Article 3.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
7-In cases where income is not determined on the basis of accounting must
still note that the importances received in provision of provision or to any other
title intended to cost expenses of the responsibility of customers are considered to
income of the year subsequent to that of your income every time until the end of that year is not
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presented the final account relating to the work provided.
8-Without prejudice to the provisions of the preceding paragraph, where a change of the scheme occurs
of taxation in the first year of application of the new scheme, shall be effected
necessary adjustments to avoid any duplication of taxation of the
income, as well as its non-taxation.
Article 4.
[...]
1-[...]:
a) [...];
b) [...];
c) [...];
d) [...];
e) [...];
f) [...];
g) [...];
h) [...];
i) [...];
j) [...];
l) [...];
m) [...];
n) Tenancy, when there is option for taxation under category B.
2-[...].
3-[...].
4-[...].
5-A option referred to in point n ) of paragraph 1 shall be exercised in the declaration of commencement of
activity or in the declaration of changes.
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Article 5.
[...]
1-[...].
2-[...]:
a) [...];
b) The interest and other forms of remuneration derived from deposits to the order or the
term in financial institutions, as well as certificates of deposits and of
securities accounts with a guarantee of price or other similar or related operations;
c) [...];
d) [...];
e) [...];
f) [...];
g) [...];
h) The profits and reserves placed at the disposal of the associates or holders and
advances on account of profits, excluding those referred to in the article
20.
i) [...];
j) The distributed income of the units of participation in funds of
investment;
l) [...];
m) [...];
n) [...];
o) [...];
p) [...];
q) The gain arising from operations of swaps of interest rate;
r) [...];
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s) The claims that aim to compensate for loss of income of this category.
3-[...].
4-[...].
5-[...].
6-Without prejudice to the provisions of paragraph 8, for the purposes of the q ) of paragraph 2, the gain subject to
tax is made up of the positive difference between the interest and, also, where applicable,
by the gains arising from the payments and receipts occurring in the event of assignment or
cancellation of the swap .
7-[ Revoked ].
8-[...].
9-[ Revoked ].
10-[...].
Article 6.
[...]
1-[...].
2-[...].
3-[...].
4-The pitches in their favour, in any current accounts of the associates, clerked in the
commercial or civil societies in commercial form, when they do not result from mutual,
provision of work or the exercise of social positions, presumed to be made of
profits or advance of profits.
5-[...].
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Article 8.
[...]
1-Considerate predictions of the rents of rustic, urban and mixed buildings
paid or placed at the disposal of the respective holders, when the latter do not opt for the
your taxation within the category B.
2-[...]:
a) [...];
b) [...];
c) [...];
d) [...];
e) [...];
f) [...];
g) The claims that aim to compensate for loss of income of this category.
3-[...].
4-[...].
Article 9.
[...]
1-[...]:
a) [...];
b) [...];
c) [...];
d) [...];
e) Claims due for onerous resignation to contractual or other positions
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rights inherent in contracts relating to real estate.
2-[...].
3-[...].
4-[...].
Article 10.
[...]
1-[...]:
a) [...];
b) Onerous disposal of social parties and other securities, including:
1) The remittal and amortization with capital reduction of social parts;
2) The extinction or delivery of social parts of the merged companies, cinded or
acquired in the context of merger, spin-off or exchange operations of parts
social;
3) The value assigned as a result of the sharing as well as as a result of the
settlement, revocation or extinction of fiduciary structures to the subjects
liabilities that constituted them, pursuant to Articles 81 and 82 of the Code
of the IRC;
4) The repayment of bonds and other debt securities;
5) The rescue of units of participation in investment funds and the
settlement of these funds;
c) [...];
d) [...];
e) [...];
f) [...];
g) [...];
h) An onerous assignment of credits, ancillary benefits and supplementary benefits.
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2-[...].
3-[...]:
a) [...];
b) [...];
c) In the contracts of exchange of goods present by future goods, taxation only
comes at the time of the conclusion of the contract that formalizes the acquisition of the good
future, or at the time of its tradition, if previous.
4-[...]:
a) [...];
b) [...];
c) [...];
d) By net income, ascertained in each year, from the operations
referred to in para. f ) of paragraph 1, which correspond:
1) In the case of warrant of purchase, to the difference, on the date of the exercise, between the
market price of the underlying asset and the corrected exercise price in the
terms of the following point;
2) In the case of warrant of sale, to the difference, on the date of the exercise, between the price
of exercise, corrected in the terms of the following point, and the market price
of the underlying asset; or
3) In the case of transmission of the warrant , to the difference between the value of achievement and
the award in the underwriting or the acquisition value of the warrant , depending on this
has been acquired by subscription or by subsequent transmission to that,
respects;
e) For the purposes of the provisions of subparagraphs 1 ) and 2 ) of the previous paragraph, the price of
exercise is corrected from the value of the underwriting award or the acquisition value of the
warrant , depending on whether this has been acquired by subscription or by transmission
subsequent to that, respectively, in the following terms:
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1) In the case of warrant of purchase, the value before mentioned is increased at the price of
exercise;
2) In the case of warrant of sale, the same value is deducted at the price of exercise;
f) For the importance received by the transferor deducted from the nominal value in the first
transmission, or of the acquisition value in the remaining cases, of the credits, of the
ancillary benefits or supplementary benefits, in the case provided for in paragraph h )
of paragraph 1;
g) For the purposes of the final part of sub-paragraph 3) of the ( b ) of paragraph 1, considers itself as
acquisition value the amount of the assets delivered by the taxable person upon the
constitution of the fiduciary structure and as value of achievement the result of
liquidation, revocation or extinction of the same, culled from the imputed values object
of taxation pursuant to Article 20 (3) which have not been distributed
previously.
5-Are excluded from taxation the gains from the onerous transmission of real estate
intended for own and permanent housing of the taxable person or his household
family, as long as verified, cumulatively, the following conditions:
a) The value of achievement, deducted from the amortization of possible contracted loan
for the acquisition of the immovable, be reinvested in the acquisition of the property of another
real estate, from terrain to building real estate and or respect construction, or in the
extension or improvement of other immovable exclusively with the same destination
situated in Portuguese territory or in the territory of another Member State of the Union
European or European Economic Area, provided that, in the latter case, there is
exchange of information in tax matters;
b) The reinvestment provided for in the previous subparagraph shall be between the 24 months
previous and the subsequent 36 months counted from the date of achievement;
c) The taxable person manifests the intention to proceed with reinvestment, albeit
partial, mentioning the respect amount in the income statement
concerning the year of the divestance.
6-[...]:
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a) Dealing with reinvestment in the acquisition of another real estate, the acquirer o no
affect your dwelling or household, until decorated twelve months after the
reinvestment;
b) In the remaining cases, the purchaser does not require enrolment in the matrix of the immovable or the
changes decorated 48 months since the date of the realization, and it shall affect the immovable to the
your dwelling or household until the end of the fifth year following that of the
realization;
c) [ Repealed ].
7-[...].
8-[...].
9-In cases of merger or division of companies to which Article 74 of the Code is applicable
IRC, there is no place for the taxation of the partners of the merged or fissile societies, provided that
verified the following conditions:
a) Taking place for the assignment to those partners from parts of capital, be observed,
with the necessary adaptations, the rules laid down in Article 76 (1) and (3) of the
IRC Code, depending on whether it is merger or spin-off, respectively;
b) There is no place for the allocation of parts of capital, be given compliance, with the
necessary adaptations, to the provisions of Article 76 (4) and (5) of the IRC Code,
depending on whether it is treated, respect, merger or spin-off.
10-The provisions of paragraphs 8 and 9 shall be without prejudice to the taxation of the associates in respect of
importances in cash that are eventually assigned to them.
11-In cases provided for in paragraphs 8 and 9 are still applicable:
a) The provisions of Article 73 (10) of the IRC Code, with the necessary
adaptations;
b) The requirement of the evidence provided for in Article 78 (5) and (6) of the
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same code.
12-[ Previous Article No 11 ].
Article 11.
[...]
1-[...]:
a) The benefits due to retirement or retirement pensions, old age,
disability or survival, as well as others of identical nature, including the
income as referred to in Article 2 (2), and still the pensions of food;
b) [...];
c) [...];
d) [...];
e) The claims that aim to compensate for loss of income of this category.
2-[...].
3-[...].
Article 12.
[...]
1-The IRS does not focus, save as to the benefits provided for in the legal regime of accidents in
service and occupational diseases established by the Decree-Law No. 503/99, 20 of
november, changed by the Laws n. ºs 59/2008, of September 11, 64-A/2008, of 31 of
December, and 11/2014, of March 6, on claims due as a result of
bodily injury, illness or death, paid or assigned, in them if including the pensions and
compensation earned as a result of compliance with the military service, those provided for in the
article 127 of the Retirement Status, adopted by the Decree-Law No. 498/72, of 9 of
december, well with the blood price pensions as well as the transmission to the spouse
or united de facto surfacie of pension of military handicapped earned under Article 8 para.
of Decree-Law No 240/98 of August 7:
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a) [...];
b) [...];
c) [...];
d) [...];
e) [...].
2-[...].
3-[...].
4-[...].
5-[...]:
a) [...];
b) Sports training grants, as such recognized by dispatch of the
members of the Government responsible for the area of finance and sport,
awarded by the respected federation holder of the status of public utility
sports to non-professional sports agents, particularly practitioners,
judges and arbitrators, up to the maximum annual amount corresponding to € 2375;
c) The awards in recognition of the value and merit of sporting successes, nos
terms of the Decree-Law No. 272/2009 of October 1 and of the Portaria No 103/2014,
of May 15.
6-[...].
7-[...].
8-The IRS does not focus on the value assigned as a result of settlement, revocation or
extinction of fiduciary structures to taxable persons beneficiaries of the said structures
distinct from those who constituted them.
Article 13.
[...]
1-[...].
2-When there is family aggregate, the tax is ascertained individually in relation to each
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spouse or de facto united, without prejudice to the provisions of the dependents, to no
be that the option for joint taxation be exercised.
3-In the case of option by joint taxation, the tax is due by the sum of the income
of the persons constituting the household, considering themselves as taxable persons
those to whom it is incumbent upon your direction.
4-[ Previous body of n. 3 ]:
a) The spouses not judicially separated from persons and goods, or the united in fact,
and dependent respects;
b) [ Previous Article (b) of paragraph 3 ];
c) [ Previous Article (c) of paragraph 3 ];
d) [ Previous Article (d) of paragraph 3 ].
5-[ Previous body of n. 4 ]:
a) [ Previous Article (a) of paragraph 4 ];
b) The children, adopted and stepchildren, larger, as well as those that up to the age of adulthood
have been subject to the tutelage of any of the subjects to whom the direction of the
household household, who are no more than 25 years old nor do they earn annually
income higher than the value of the guaranteed monthly minimum consideration;
c) [ Previous Article (c) of paragraph 4 ];
d) The civil afilters.
6-[ Previous Article No 5 ].
7-Without prejudice to the provisions of Article 59 (1) and 9 (9), the persons
referred to in the preceding paragraphs may not, simultaneously, be part of more than one
household household nor, integrating a household, be considered taxable persons
autonomous.
8-[ Previous Article No 7 ].
9-[ Previous Article No 8 ].
10-The tax domicile makes presuming the own and permanent housing of the taxable person who
may, at all times, present evidence to the contrary.
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11-For the purposes of the provisions of the preceding paragraph, the proof requirement shall be deemed to have been fulfilled
there provided for, in particular when the taxable person:
a) Make proof that your own and permanent dwelling is located in another real estate;
b) Make proof that you do not have own and permanent housing;
c) Make proof that it does not have, by title of its own, the dwelling indicated as
tax domicile or, availed, that it does not inhabit that real estate on a permanent basis.
12-A proof of the facts provided for in the preceding paragraph shall compete with the taxable person, being
permissible any means of proof admitted by law.
13-Compete to the Tax and Customs Authority demonstrate the lack of veracity of the means
of proof mentioned in the previous number or the information in them constant.
Article 14.
[...]
1-[ Revoked ].
2-A The existence of tax domicile identity of taxable persons during the period
required by law for verification of the assumptions of the de facto union, and during the period of
taxation, it makes presuming the existence of de facto union when this is invoked by the
taxable persons.
3-The non-resident taxable persons in Portuguese territory for all or part of the
period referred to in the preceding paragraph may present documentary proof of the identity of
tax domicile in the State or States where they resided during that period.
Article 15.
[...]
1-[...].
2-[...].
3-The provisions of the preceding paragraphs shall apply to the cases of partial residence provided for in the
n. paragraphs 3 and 4 of the following article, in respect of each of the residency statutes.
Article 16.
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[...]
1-[...]:
a) Hajam on it remained more than 183 days, followed or interpolated, in any
period of 12 months with beginning or end in the year concerned;
b) Having stayed for less time, there you have, on any given day of the period
referred to in the previous paragraph, of housing under conditions that make it an intention
current to maintain and occupy as a habitual residence;
c) [...];
d) [...].
2-For the purposes of the provisions of the preceding paragraph, the day of presence shall be deemed to be
Portuguese territory any day, complete or partial, which includes sleeping in territory
Portuguese.
3-The persons who fulfil the conditions laid down in the paragraphs a ) or b ) of the n. 1 become
residents from the first day of the period of stay in Portuguese territory, save
when they have been resident there on any day of the previous year, in which case
consider residents in this territory from the first day of the year in which to check
any of the conditions laid down in paragraph 1.
4-A loss of the quality of resident occurs from the last day of stay in
Portuguese territory, save in the cases provided for in paragraphs 14 and 16.
5-A The tax residence is affixed to each taxable person of the household.
6-Are still hailed as residents in Portuguese territory the people of nationality
portuguese who relocate their tax residence to country, territory or region, subject to
a clearly more favorable tax regime constant list approved by the porterie of the
member of the Government responsible for the area of finance, in the year in which the
change and in the subsequent four years, save if the person concerned proves that the change is
owes to attentive reasons, specifically exercise in that territory of activity
temporary on account of employer domiciliated in Portuguese territory.
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7-Without prejudice to the period set out in the preceding paragraph, the condition of resident provided there
subsists only as long as the travel of the tax residence of the taxable person is maintained
for country, territory or region, subject to a clearly more favourable tax regime
list constant approved by portaria of the Government member responsible for the area of
finance, leaving to apply in the year on which this becomes a tax resident in country,
territory or region distinct from those.
8-[ Previous Article No 6 ].
9-[ Previous Article No 7 ].
10-[ Previous Article No 8 ].
11-The right to be taxed as an uncustomary resident in each year of the period referred to in the
n. 9 depends on the taxable person being considered resident in Portuguese territory, in
any time of that year.
12-The taxable person who did not enjoy the right referred to in the preceding paragraph in one or
more years of the period referred to in paragraph 9 may resume the enjoyment of the same in any of the
years remaining from that period, starting from the year, inclusive, in which it comes back
considered resident in Portuguese territory.
13-[ Previous Article No 11 ].
14-Without prejudice to the provisions of the following number, a taxable person considers himself to be resident
in Portuguese territory during the entirety of the year in which to lose the quality of resident
when to check, cumulatively, the following conditions:
a) Stay in Portuguese territory more than 183 days, followed or interpolated,
in that year; and
b) Obtains, in the course of that year and after the last day of stay in territory
portuguese, any income that were subject to and non-exempt from IRS, should the
taxable person to maintain his or her quality of resident in Portuguese territory.
15-The provisions of the preceding paragraph shall not apply should the taxable person demonstrate that the
income as referred to in point b ) of the same number are taxed by a
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income tax identical to or substantially similar to the IRS applied due
to the domicile or residence:
a) In another member state of the European Union or of the European Economic Area,
provided that, in the latter case, there is exchange of information in tax matters and
whether to provide for administrative cooperation in the field of taxation; or
b) In another State, not covered in the previous paragraph, where the tax rate
applicable to those income is not less than 60% of that which would be
applicable if the taxable person kept his or her residence in Portuguese territory.
16-A taxable person considers himself, still, resident in Portuguese territory during the
totality of the year whenever it comes back to acquire the quality of resident during the year
subsequent to that in which, in accordance with paragraph 4, it lost that same quality.
Article 17-The
[...]
1-[...].
2-[...].
3-[...].
4-The established collection and up to its competition are deducted the amounts provided for in the article
78. relative to expenses or charges respecting taxable persons, to persons
which are under the conditions laid down in Article 13 (5) or still to the ascendants and
collateral up to the 3 degree that they do not possess income in excess of € 475, as long as those
expenses or charges may not be taken into consideration in the State of the residence.
5-[...].
6-[...].
7-[...].
Article 18.
[...]
1-[...]:
CHAIR OF THE COUNCIL OF MINISTERS
24
a) [...];
b) [...];
c) [...];
d) [...];
e) [...];
f) [...];
g) [...];
h) [...];
i) [...];
j) [...];
l) The pensions;
m) [...];
n) [...];
o) [...].
2-[...].
3-[...].
Article 20.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-In the case provided for in paragraph 1, the result of the imputation effected in subsequent years shall
be the subject of the necessary adjustments aimed at eliminating any duplication of
taxation of income that may come to occur.
CHAIR OF THE COUNCIL OF MINISTERS
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6-The provisions of paragraph 2 shall be without prejudice to the possibility of deduction of contributions
mandatory for social protection regimes demonstrably supported by the subject
passive, in cases where this carries out its professional activity through society
subject to the tax transparency regime provided for in Article 6 of the IRC Code, provided that
the same have not been the object of deduction to another title.
Article 22.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-When the taxable person shall exercise the option referred to in paragraph 3, he shall, for that matter, be obliged to
encompass the totality of income from the same income category.
6-[...].
7-[...].
8-When dependents, in the situations referred to in Article 13 (9), have obtained
income, should the same be included in the statement of the aggregate in which if
integrate.
Article 24.
[...]
1-[...].
2-[...].
3-In cases provided for in the n. 5 ) of the paragraph b ) of Article 2 (3), the calculation of income is
done the following way:
CHAIR OF THE COUNCIL OF MINISTERS
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a) In the case of loans granted by the employer without interest or the rate of
reduced interest, the yield is calculated by subtracting the result from the application to the
respect capital of the interest rate that is eventually borne by the beneficiary,
to the result of the value obtained by application to that capital of:
1) Reference interest rate for the type of operation in question, published
annually by portaria of the member of the Government responsible for the area of
finance; or
2) In the absence of publication of the porterie referred to in the previous sub-paragraph 70% of the
minimum bid rate applicable to the main operations of
refinancing by the European Central Bank, or another rate legally
fixed as equivalent, of the first working day of the year to which they respect the
income;
b) In the case of loans granted to the employee by other entities, the
income corresponds to the part of the interest borne by the employer.
4-[...].
5-When it comes to the allocation of the use of car car by the employer, the
annual yield corresponds to the product of 0.75% of its market value, reported to
January 1 of the year in question, by the number of months of use of it.
6-[...].
7-In the determination of the income provided for in paragraphs 5 and 6, market value is deemed to be
what to correspond to the difference between the acquisition value and the product of that value by the
coefficient of accumulated devaluation constant of table to be approved by portaria of the
member of the Government responsible for the area of finance.
Article 25.
[...]
1-[...]:
CHAIR OF THE COUNCIL OF MINISTERS
27
a) € 4104;
b) [...];
c) [...].
2-[...].
3-[...].
4-[ Revoked ].
5-[...].
6-[...].
Article 28.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-A The option referred to in paragraph 3 shall remain valid until the taxable person proceed to the delivery of
declaration of changes, which it produces effects from the very year in which it is delivered
such a statement, provided that it is effected by the end of the month of March.
6-[...].
7-[...].
8-If earned income results from services provided to a single entity, except
dealing with benefits of services effected by a partner to a covered society
by the tax transparency regime, under the terms of the b ) of Article 6 (1) of the Code
of the IRC, the taxable person may, in each year, opt for taxation in accordance with the rules
established for category A.
9-[ Revoked ].
10-[...].
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11-[ Revoked ].
12-[ Revoked ].
13-[ Revoked ].
Article 30.
[...]
1-The taxable persons who practise isolated acts are always exempted from having to
accounting organized by reference to these acts.
2-In the determination of the taxable income of the isolated acts:
a) The predicted coefficients for the simplified regime apply, when the respect
net annual income is less than or equal to € 200000;
b) Being the net annual income greater than € 200000, apply, with due
adaptations, the rules applicable to taxable persons with organized accounting.
Article 31.
[...]
1-Within the framework of the simplified scheme, the determination of the taxable income is obtained
through the application of the following coefficients:
a) 0.15 to sales of goods and products, as well as service benefits
taken in the scope of hotel activities and similar, catering and beverages;
b) 0.75 to the income from the professional activities specifically provided for in the
table referred to in Article 151;
c) 0.35 to the income from service benefits not provided for in the previous paragraphs;
CHAIR OF THE COUNCIL OF MINISTERS
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d) 0.95 to income from contracts that have per object the assignment or
temporary use of intellectual or industrial property or the provision of
information relating to an experience gained in the industrial, commercial sector
or scientific, to the income from capitals attributable to generating activities of
corporate and professional income, to the positive result of income
predials, the positive balance of the more and less-valuable and the remaining increments
heritage;
e) 0.30 to subsidies or grants not intended for exploitation;
f) 0.15 to subsidies for the exploitation and remaining income of Category B
not provided for in the previous paragraphs.
2-The taxable persons who obtain the income provided for in points b ) and c ) of the number
previous, after application of the coefficients provided therein, may deduct, up to the competition of the
net income of this category, the amounts demonstrably supported with
mandatory contributions to social protection regimes, related to the activities in
cause, in the part where they exceed 10% of gross income, when they have not been
deduced to another title.
3-[...].
4-The positive result of the predial yields corresponds to the net income of the
category F, determined in accordance with Rule 41.
5-The income provided for in paragraph and ) of paragraph 1 are considered, after applying the
corresponding coefficient, in equal fractions, during five exercises, the first being the
of receipt of the grant.
6-When, by virtue of the remission of Article 32, the taxable person has benefited from the
CHAIR OF THE COUNCIL OF MINISTERS
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Application of the scheme provided for in Article 48 of the IRC Code, not being realized the
reinvestment until the end of the 2 taxation period following that of the realization, plus the
taxable income from that period of taxation the difference or proportional part of the
difference provided for in paragraph 1 of that article not included in the taxable profit, majorated in 15
%.
7-[ Revoked ].
8-[...].
9-[...].
10-The coefficients provided for in points b ), c ) and f ) of paragraph 1 are reduced by 50% and 25% in the
period of taxation of the beginning of the activity and in the following taxation period,
respects, as long as, in those periods, the taxable person does not earn income from the
categories A or H.
11-The provisions of the preceding paragraph shall not apply in cases where it has occurred
of activity less than five years ago.
12-The taxable persons who obtain income in the context of the exercise of occupations of
fast wear can deduct, up to the competition from the net income of this category,
after application of the established coefficient for those yields, the importances to which
refers to Article 27, in the terms and conditions laid down therein, when those have not been
deduced to another title.
Article 31-The
[...]
1-[...].
2-[...].
3-[...].
4-For the purposes of Article 3 (3), paragraphs 2 and 6 of Article 28 and paragraph 1 of the Article
previous article, the value referred to in paragraph 1 of this article shall be considered, without prejudice
of the provisions of the following numbers.
CHAIR OF THE COUNCIL OF MINISTERS
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5-[...].
6-[...].
Article 33.
[...]
1-The remunerations of category B income holders, as well as others
Benefits under way of cost aids, use of own car in the service of the activity,
meal allowances and other benefits of a remunerative nature, are not deductible
for purposes of determining the yield of the said category.
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
7-[ Revoked ].
8-[ Revoked ].
Article 38.
[...]
1-[...]:
a) The entity for which it is transmitted the heritage is a society with a registered office and
effective direction in Portuguese territory or, being resident in another member state
of the European Union or of the European Economic Area, in the latter case since
that there is exchange of information in tax matters, the heritage transmitted
be affection to a stable establishment situated in Portuguese territory of that
same society and agree for the determination of taxable profit attributable to
such a stable establishment;
CHAIR OF THE COUNCIL OF MINISTERS
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b) [...];
c) [...];
d) [...];
e) [...].
2-[...].
3-The gains resulting from the onerous transmission, whatever its title, of the parts of
capital received in return for the transmission referred to in paragraph 1 are qualified, before
of decorations five years from the date of this, as corporate income and
professionals, and considered to be net income of category B, not
during that period will be operations on the social parts that benefit from
Regimes of neutrality, under penalty of, at the time of the realization of these, if
consider realized the gains.
Article 40-The
[...]
1-[...].
2-[...].
3-[...].
4-The provisions of paragraph 1 shall also apply to profits distributed by
entity resident in another member state of the European Union or in a
Member state of the European Economic Area that is bound by
administrative cooperation in the field of taxation equivalent to the
established within the framework of the European Union, provided that such an entity fills
the requirements and conditions set out in Article 2 of the Directive
CHAIR OF THE COUNCIL OF MINISTERS
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n. 2011 /96/UE of the Council of November 30, 2011.
5-For the purposes of the provisions of the preceding paragraph, the taxable person shall have
of proof that the entity complies with the established requirements and conditions
in Article 2 of the Council Directive No 2011 /96/UE of the Council of November 30
of 2011, effected through affidavit confirmed and authenticated by the
competent tax authorities of the Member State of the European Union or
of the European Economic Area of which it is a resident.
Article 41.
[...]
1-The gross income referred to in Article 8 shall be deducted, in respect of each building or
part of building, all spending effectively supported and paid by the taxable person for
obtain or guarantee such income, with the exception of spending of a financial nature, of the
relating to depreciations and those relating to furniture, household appliances and comfort articles
or decoration.
2-In the case of autonomous fraction of building in horizontal property regime, they are
deductible, relatively to each fraction or part of fraction, other charges that, in the terms
of the law, the condomino must compulsorily bear and that they are effectively paid by the
taxable person.
3-Should the taxable subject detain more than an autonomous fraction of the same building at
horizontal property regime, the charges referred to in the preceding paragraph are imputed
according to the permilage assigned to each fraction or part of fraction in the title
constitutive of the horizontal property.
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4-Should the passive subject leased part of susceptible building of independent use, the
charges referred to in the preceding paragraph are imputed according to the respect of the
tax equity or, in the absence of this, in the proportion of the usable area of such a part in the area
total usable of the building.
5-The municipal real estate tax and stamp duty, paid in a given year,
are only deductible when you respect the building or part of building whose income is
object of taxation in that fiscal year.
6-[ Previous Article No 3 ].
7-Can still be deducted spent supported and paid in the 24 months prior to the start of the
renting concerning the building's works of conservation and maintenance, provided that
in the meantime the immovable has not been used for another purpose other than the lease.
8-The spending referred to in the previous figures must be documented documentally.
Article 43.
[...]
1-[...].
2-[...].
3-The balance referred to in paragraph 1, relating to the operations provided for in paragraph 1 b ) of the Article 1 (1)
10., concerning micro and small non-listed companies on the regulated markets or
unregulated exchange of the stock exchange, when positive, is also considered in 50
% of its value.
4-[...].
5-[...].
6-[...].
Article 44.
[...]
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1-[...].
2-[...].
3-[...].
4-[...].
5-The provisions of paragraph 2 shall not apply if it is made proof that the value of achievement has been
lower than the envisaged there.
6-A The evidence referred to in the preceding paragraph shall be effected in accordance with the procedure
provided for in Article 139 of the IRC Code, with the necessary adaptations.
7-In cases where adjustments are made, positive or negative, to the value of
achievement, and if the date on which the definitive value is known has elapsed the deadline for
the delivery of the declaration of income referred to in Article 57, shall the taxable person
proceed to the delivery of replacement declaration during the month of January of the following year.
Article 45.
[...]
1-[...].
2-[...].
3-In the case of real rights on immovable property acquired less than two years ago, by isty-free donation
under the terms of the ( and ) of Article 6 of the Selo Tax Code, is deemed to be of
acquisition of the constant tax net worth of the matrix at the date of acquisition by the donor.
Article 48.
[...]
[...]:
a) Treating themselves from social parts, warrants autonomous, certificates referred to in ( g )
of Article 10 (1) or of other listed securities in market
CHAIR OF THE COUNCIL OF MINISTERS
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regulated, the cost documentally proved or, failing that, the one of the minor
verified quotation in the two years prior to the date of the divestance, if another less
high is not declared;
b) Dealing with quotas, other social parts, warrants autonomous, certified
referred to in paragraph g ) of Article 10 (1) or of other securities not
listed on regulated market, the cost documentally proved or, in its
lack, the nominal value respect;
c) [...];
d) [...];
e) [...];
f) [...].
Article 49.
[...]
In the cases provided for in points c ), and ) and h ) of Article 10 (1), the value of
acquisition, when effected by onerous title, is made up of the price paid by the
alienating, documentally proven.
Article 50.
[...]
1-The value of acquisition or equate of real rights on the goods referred to in paragraph a ) from the
n Article 10 (1) as well as of social parties in the case of point (s) b ) of the said number, is
corrected by the application of coefficients for the effect approved by member of the member of the
Government responsible for the area of finance, whenever they have passed more than 24
months between the date of the acquisition and the date of the divestment or affectation.
CHAIR OF THE COUNCIL OF MINISTERS
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2-[...].
Article 51.
[...]
[...]:
a) The charges with the valorisation of the goods, demonstrably carried out in the latter
12 years, and the expenses necessary and effectively practiced, inherent in the acquisition and
divestition, as well as the compensation demonstrably paid for the onerous resignation
contractual or other rights inherent in contracts relating to such goods,
in the situations provided for in paragraph a ) of Article 10 (1);
b) The necessary and effectively practiced expenses, inherent in the acquisition and disposal,
in the situations provided for in points b ) and c ) of Article 10 (1)
Article 52.
[...]
1-When the Tax and Customs Authority deems it to be founded that it may exist
divergence between the declared value and the actual value of the transmission, has the faculty of
carry out the determination.
2-If the divergence referred to in the preceding paragraph falls on the value of divestment of shares or
other securities, it is presumed that:
a) [...];
b) [...].
3-When it deals with quotas, it is assumed that the value of alienation is what those
match, ascertained on the basis of the last balance sheet.
Article 53.
[...]
1-To gross income of category H of annual value equal to or less than € 4,104 deduct,
up to its competition, the totality of its quantitative by each holder who has
auwounded.
CHAIR OF THE COUNCIL OF MINISTERS
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2-[...].
3-[...].
4-[...]:
a) [...];
b) The mandatory contributions to social protection regimes and to subsystems
legal health, in the part exceeding the amount of the deduction provided for in paragraph 1.
5-[ Revoked ].
6-[...].
7-[...].
Article 55.
[...]
1-Relatively to each income holder, the negative net result ascertained in
any category is only deductible to its positive net results from the same category,
on the following terms:
a) The negative net result ascertained in category B can only be reported, from
harmony with the applicable part of Article 52 of the IRC Code, at 12 years
following to the one that you respect;
b) The negative net result ascertained in a given year in the F category can only
be reported to the six years following that which you respect;
c) The percentage of the negative balance referred to in Article 43 (2) may only be
reported to the five years following that to which it relates;
d) The negative balance ascertained in a given year, pertaining to the operations provided for in the
points b ), c) , and ), f ), g ) and h ) from Article 10 (1), it can be reported for the five
following years when the taxable person chooses the encompass.
2-[ Revoked ].
3-[ Revoked ].
4-The taxable income, determined in the framework of the simplified scheme, may be
deducted the tax losses ascertained in periods prior to the one in which to start
CHAIR OF THE COUNCIL OF MINISTERS
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application of the scheme, under the terms of paragraph a ) of paragraph 1.
5-[ Revoked ].
6-[ Revoked ].
7-[...].
8-The right to the reporting of the negative net result provided for in paragraph b ) of the n. 1 stands without
effect when the buildings to which the spending relates do not generate income from the
category F in at least 36 months, followed or interpolated, of the five years
subsequent to the one in which the expenditards were incurred.
Article 57.
[...]
1-taxable persons must submit, annually, an official model statement,
on the income of the previous year and other informative elements relevant to
their concrete tax situation, particularly for the purposes of Article 89 of the law
tax general, owing to be it together, making it an integral part of the attachments and others
documents that for the purpose are mentioned in the said model.
2-[...].
3-[...].
4-[...].
5-[...].
6-Whenever, in the same year, the taxable person has, in Portugal, two statutes of
residence, it shall proceed to the delivery of a declaration of income relating to each
of them, without prejudice to the possibility of dispensation, in the general terms.
Article 58.
[...]
1-[ Previous body of the article ]:
a) [ Previous article (a) of the body of the article ];
b) Dependant work income or pensions, provided that the total amount
CHAIR OF THE COUNCIL OF MINISTERS
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of these income is equal to or less than € 8500 and have not been subject to
retention at the source.
2-Ficam also exempted from submitting the statement referred to in the previous article
the taxable persons who, in the year to which the tax respects:
a) Earn grants or grants within the framework of the Common Agricultural Policy (CAP) of
annual amount less than four times the value of the IAS, provided that simultaneously
only earn, insulated or cumulatively, less than € 4104 of income from
dependent work or pensions; or
b) Carry out isolated acts whose annual amount is less than four times the value of the
IAS, as long as they do not earn other income or only earn income
taxed by the fees provided for in Article 71.
3-The declaration dispensation situations provided for in the preceding paragraphs do not cover the
taxable persons that:
a) Opt for joint taxation;
b) Aufiram temporary and lifetime rentals that are not intended for payment of
pensions framed in the subparagraphs a ), b ) or c ) of Article 11 (1);
c) They earn income in kind.
4-A The statement of statement dispensation does not prevent the taxable persons from, wanting,
present statement of income in the general terms.
5-In cases where taxable persons opt for the non-delivery of the declaration by assembing
the conditions listed in the preceding paragraphs, the Taxation and Customs Authority
certifying, at the request of the taxable person, without any charge for this, the amount and the
nature of the income communicated to it in each year, as well as the value of the
tax supported relatively the same.
Article 59.
Taxation of married and de facto united
1-In the separate taxation:
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a) Each of the spouses or of the united states in fact, if it is not of such waivers,
presents a statement of which the income from which it is holder and 50%
of the income of the dependents that integrate the aggregate;
b) The provisions of Article 68 (3) and Article 69 (1) shall not apply.
2-In joint taxation:
a) The spouses or the united states in fact present a statement of which they are listed.
all income earned by all members who integrate the aggregate
family;
b) Both spouses or united states in fact must exercise the option in the declaration of
income;
c) The option is only considered if exercised within the time limits provided for in the article
next, being valid only for the year in question.
Article 60.
[...]
1-[...]:
a) From March 15 to April 15, when the taxable persons only hajam received or
have been placed at their disposal income from categories A and H;
b) From April 16 to May 16, in the remaining cases.
2-[...].
3-In situations where the taxable person auffers foreign source income
for which you are entitled to tax credit for double taxation
international, the amount of which is not determined in the State of the source until the expiry of the
deadline provided for in paragraph 1, the deadline for it is extended until the December 31
of that year.
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4-For the purposes of the provisions of the preceding paragraph, the taxable person shall communicate to the
Tax Authority and Customs Authority complying with the conditions laid down therein, and shall state the
nature of the income and the state's respective state of the source, within the time limits set out in the
n. 1.
Article 62.
[...]
Whether the determination of the holder or of the value of any income depends
of judicial decision, the encompassing only takes itself after it has transitioned on trial to
decision, and it operates in the income statement of the year in which transite us
terms of Article 74 para.
Article 63.
Household
1-If, during the year to which the tax respects, has passed away one of the spouses, the spouse
overlive, not separate in fact, must proceed to the fulfilment of the obligations
declaratives of each of them, and may opt for joint taxation, save if it returns to
marry in the same year, in which case you can only opt for joint taxation with the new
spouse.
2-If during the year to which the tax respects if it constitutes the household or dissolves
by declaration of nullity or annulment of marriage, by divorce or by separation
judicial of persons and property, the taxation of taxable persons is made of harmony with their
marital status on December 31, in the following terms:
a) [...];
b) If they are married, not judicially separated from people and goods, and opt for
joint taxation, must be encompassed all the own income of each
one of the spouses and common income, haventhem, as well as income
of your dependents.
3-[...].
Article 68-The
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[...]
1-[...].
2-[...].
3-Treating married and unlawfully separated taxable persons of persons and property
or united in fact, the rates set in the previous figures are:
a) In cases where there is an option for joint taxation, the corresponding ones
coletable yield divided by the sum of two with the product of 0.3 by the number
of dependents that integrate the household and of the ascendants;
b) In cases where the option referred to in the preceding paragraph is not exercised, the
corresponding to the coletable yield divided by the sum of 1 with the product
of 0.15 by the number of dependents that integrate the household and
ancestry.
4-Treating of taxable persons not mentioned in the preceding paragraph, the applicable fees
are the corresponding to the coletable yield divided by the sum of 1 with the product of
0.3 by the number of dependents that integrate the household and of the ascendants.
5-The result of the application of the rates to the income ascertained under the terms of paragraphs 3 and 4 is
multiplied by the dividers on them set to get the IRS collection.
6-For the purpose of calculation of the dividers provided for in paragraphs 3 a to 5:
a) Considers itself to be ascending the one that lives effectively in communion of housing
with the taxable person, provided that the one does not earn higher income from the pension
minimum of the general scheme;
b) Do not relies on dependents in respect of which taxable persons take advantage of
of the deduction provided for in Article 83.
Article 69.
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Family quotient
1-Treating married and unlawfully separated taxable persons of persons and property
or united in fact, the rates set out in Article 68 applicable are:
a) In cases where there is an option for joint taxation, the corresponding ones
coletable yield divided by the sum of two with the product of 0.3 by the number
of dependents that integrate the household and of the ascendants;
b) In cases where the option referred to in the preceding paragraph is not exercised, the
corresponding to the coletable yield divided by the sum of one with the product
of 0.15 by the number of dependents that integrate the household and
ancestry.
2-Treating of taxable persons not mentioned in the preceding paragraph, the rates fixed in the
article 68 applicable are those corresponding to the coletable yield divided by the sum of
one with the product of 0.3 by the number of dependents that integrate the household and
of ancestry.
3-The result of the application of the fees set out in Article 68 in the terms of the figures
previous ones are multiplied by the dividers on them set to get the IRS collection.
4-For the purposes of calculating the dividers provided for in the preceding paragraphs:
a) Considers itself to be ascending the one that lives effectively in communion of housing
with the taxable person, provided that the one does not earn higher income from the pension
minimum of the general scheme;
b) Do not relies on dependents in respect of which taxable persons take advantage of
of the deduction provided for in Article 83.
5-From the application of the share of the divider corresponding to the dependent or rising, predicted
in the previous article and in the present article, it may not result in a reduction of the collection higher than:
a) When there is separate taxation:
i) € 300 in the aggregates with a dependent;
CHAIR OF THE COUNCIL OF MINISTERS
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ii) € 625 in the aggregates with two dependents; and
iii) € 1000 in the aggregates with three or more dependents;
b) When there is an option for joint taxation:
i) € 600 in the aggregates with a dependent;
ii) € 1250 in the aggregates with two dependents; and
iii) € 2000 in the aggregates with three or more dependents;
c) In single-parent families:
i) € 350 in the aggregates with a dependent;
ii) € 750 in the aggregates with two dependents; and
iii) € 1200 in the aggregates with three or more dependents.
Article 70.
[...]
1-From the application of the rates set out in Article 68, it may not result, for holders of
income predominantly originated in dependent work or in pensions, the
availability of a tax net income of less than € 8500.
2-The fees set out in Article 68 are not applied:
a) To the collecting income of the household with three or four dependents whose
amount is equal to or less than € 11320;
b) To the collecting income of the household with five or more dependents whose
amount is equal to or less than € 15560.
3-We are married and united in fact, if they do not opt for joint taxation, the values
referred to in the preceding paragraph are reduced to half, by taxable person.
Article 71.
[...]
1-Are subject to withholding tax at the definitive title, at the liberatory rate of 28%:
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a) The income earners obtained in Portuguese territory, by residents or not
residents, paid by or through entities that here have headquarters, effective direction
or stable establishment to which the payment is to be charged and which they have or
should have organized accounting;
b) The income from securities paid or placed at the disposal of the
respects holders, residents in Portuguese territory, due by entities that
are not domiciled here which may impugn the payment, via
entities that are mandated by debtors or holders or ajam on account of
ones or others.
c) [ Repealed ];
d) [ Repealed ].
2-[ Revoked ].
3-Exceed from the provisions of the paragraph b ) of paragraph 1 the income paid or placed at the
provision of investment funds constituted in accordance with national law,
case where there is no place the withholding in the source.
4-[...].
5-[...].
6-The income referred to in paragraph 1 may be encompassed for the purposes of its
taxation, by option of the respective holders, residents in national territory, provided that
obtained outside the scope of the exercise of business and professional activities.
7-[...].
8-[...].
9-[...].
10-[...].
11-[...].
12-Are subject to withholding tax at the definitive title, at the liberatory rate of 35%:
a) All income referred to in the previous figures whenever they are paid
CHAIR OF THE COUNCIL OF MINISTERS
47
or placed at the disposal in open accounts on behalf of one or more holders but
on account of unidentified third parties, except when identified the
effective beneficiary, terms in which the general rules apply;
b) The incomes mentioned in the letter a ) of paragraph 1, obtained by entities not
residents without permanent establishment in Portuguese territory, who are
domiciliated in country, territory or region subject to a tax regime clearly more
favorable, list constant approved by porterie of the member of the Government
responsible for the area of finance;
c) The incomes mentioned in the letter b ) of paragraph 1, paid or placed at the disposal
of the respective holding respects, residents in Portuguese territory, due by entities
non-residents without permanent establishment in Portuguese territory and who are
domiciliated in country, territory or region subject to a tax regime clearly more
favorable, list constant approved by porterie of the member of the Government
responsible for the area of finance, through entities that are
mandated by debtors or holders or act on account of ones or others.
13-[ Revoked ].
14-[ Revoked ].
Article 72.
[...]
1-Are taxed at the autonomous rate of 28%:
a) The most valuable ones provided for in points a ) and d ) of Article 10 (1) auwound by no
residents in Portuguese territory who are not attributable to the establishment
stable in it situated;
b) Other income earned by non-residents in Portuguese territory other than
are attributable to the stable establishment in it situated and that are not subject to
retention in the source at the liberatory rates;
c) The positive balance between the most-valuable and value-valuable, resulting from the operations
CHAIR OF THE COUNCIL OF MINISTERS
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provided for in points b ), c ), and ), f ), g ) and h ) of Article 10 (1);
d) The income of capital, as defined in Article 5, when not
subject to withholding tax, in the terms of the previous article;
e) The predial yields.
2-Are taxed autonomously at the rate of 25%:
a) The incomes earned by non-residents in Portuguese territory that are
attributable to the stable establishment therein; and
b) Notwithstanding the provisions of the preceding paragraph, the income provided for in points
a ) and c ) of paragraph 4 of the preceding Article, obtained in Portuguese territory by no
residents, when not subject to withholding tax.
3-The gratuities earned by the provision or in the reason of the provision of work, when not
assigned by the employer or by entity that with this maintains relations of
group, domain or simple participation, regardless of the respective location
geographical, are taxed autonomously at the rate of 10%.
4-[ Revoked ].
5-Food pensions, when framed in Article 83, are taxed
autonomously at the rate of 20%.
6-[...].
7-[ Revoked ].
8-The income provided for in points c ) a and ) of paragraph 1, in paragraph 5 and in paragraph 6 may be
encompassed by option of the respected holders residing in Portuguese territory.
9-Residents in another Member State of the European Union or of the Economic Area
European, provided that, in the latter case, there is exchange of information in respect of
tax, may opt, in respect of the income referred to in paragraph a ) and b ) of paragraph 1 and in the
n. 2, by the taxation of such income at the rate which, according to the table provided for in the n.
1 of Article 68, it would be applicable in the case of being earned by residents in territory
Portuguese.
10-[...].
11-[ ... ].
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12-Are taxed autonomously at the rate of 35%:
a) The income of capital, as defined in Article 5 and mentioned in the
point ( a ) and b ) of paragraph 1 of the preceding Article, due by non-resident entities without
stable establishment in Portuguese territory, which are domiciled in country,
territory or region subject to a clearly more favourable tax regime, constant
of list approved by portaria of the member of the Government responsible for the area of
finance, where not subject to withholding in the source under the terms of the b ) of paragraph 12
of the previous article;
b) The positive balance between the most-valuable and value-valuable, resulting from the operations
provided for subparagraphs 4 ) and 5 ) of the paragraph b ) of Article 10 (1), when they respect the
securities whose issuer is non-resident entity without establishment
stable in Portuguese territory, which is domiciled in country, territory or region
subject to a clearly more favorable tax regime, approved list constant
by porterie of the member of the Government responsible for the area of finance;
c) The gains provided for in the sub-paragraph 3 ) of the paragraph b ) of Article 10 (1) relating to
fiduciary structures domiciled in country, territory or region subject to a regime
clearly more favorable tax, list constant approved by portaria of the
member of the Government responsible for the area of finance.
Article 74.
[...]
1-If they are encompassed yields that demonstrably have been produced in
years prior to the one in which they were paid or placed at the disposal of the taxable person and
this makes the corresponding imputation in the statement of income, the respect value is
divided by the sum of the number of years or fray to which they respect, including the year of the
Receipt, applying to the whole of the income at the rate corresponding to the sum
of that quotient with the yields produced in the year itself.
2-[...].
Article 76.
[...]
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1-[...].
2-In the situation referred to in paragraph b ) of the previous number, the net income of category B
is determined in accordance with the rules of the simplified taxation regime, with
application of the highest coefficient provided for in Article 31 (1).
3-[...].
4-[...].
Article 78.
[...]
1-[...]:
a) To the dependents of the household and to the ascendants living in communion
of housing with the taxable person;
b) To family general expenses;
c) [ Previous point (b) ];
d) To the requirement of invoice;
e) [ Previous point (d) ];
f) [ Repealed ];
g) [ Repealed ];
h) [...];
i) [...];
j) [...].
2-[...].
3-[...].
4-[ Revoked ].
5-[...].
6-[...]:
a) [...];
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51
b) In the cases of deductions that are not of a fixed amount, the same can only be
carried out if they constared from documents communicated by issuers to the Authority
Tax and Customs, with identification of the taxable person or the member of the
aggregate to which they report through the tax identification number
corresponding, which are:
i) Invoice, bill-receipt or receipt, issued pursuant to the VAT Code or
of the paragraph a ) of Article 115 (1); or
ii) Other document, when the supplier of the goods or provider of the services
be excused from those obligations.
7-[ Revoked ].
8-[ Revoked ].
9-Whenever the same dependent consents to more than one income statement,
the value of the deductions to the collection provided for in this Code by reference to dependents is
reduced to half, by taxable person.
10-A deduction to the collection provided for in Article 83-It prevents the consideration of the remaining deductions
referring to the dependent by reference to which the taxable person effectuates payments of
food pensions.
11-Where the value of the deductions to the collection provided for in this Code is determined by
reference to the household, where there is no option by joint taxation, these values
are reduced to half, by taxable person.
Article 81.
[...]
1-The income holders of the different categories obtained abroad, including the
provided for in points c ) a and ) of Art. 72 (1) are entitled to a tax credit for
double international legal taxation, deductible up to the limit of the applicable special rates
and, in the cases of encompassing, up to the competition of the part of the collection proportional to those
net income, considered in accordance with Article 22 (6), which corresponds to the
CHAIR OF THE COUNCIL OF MINISTERS
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minor of the following importances:
a) [...];
b) [...].
2-[...].
3-Where it is not possible to effect the deduction referred to in paragraph 1, for insufficiency of
collection in the period of taxation in which the income earned abroad was
included in the collectable yield, the remainder can be deducted from the collection of the five
the following taxation periods, with the limit set out in paragraph b ) of paragraph 1 that
correspond to the income earned abroad included in the collageable income and
after the deduction of the year itself.
4-[ Previous Article No 3 ].
5-[ Previous Article No 4 ].
6-[ Previous Article No 5 ].
7-Income exempted pursuant to paragraphs 4, 5 and 6 are compulsorily encompassed for
effects of determination of the rate to be applied to the remaining income, with the exception of
provided for in points c ) a and ) of paragraph 1 and in Article 72 (6).
8-The holders of the exempted income pursuant to paragraphs 4, 5 and 6 may opt for the
application of the method of the tax credit referred to in paragraph 1, in this case the
income mandatorily encompassed for the purposes of your taxation, with the exception of
provided for in points c ) a and ) of paragraph 1 and in paragraphs 3 and 6 of Article 72.
9-The income earned abroad for which, by virtue of convention
to eliminate the double taxation concluded by Portugal, the method of exemption is applied
with progressiveness, are compulsorily encompassed for the purposes of determining the
rate applicable to the remaining income.
Article 83-The
[...]
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1-The collection due by the taxable persons is deducted 20% of the importances
demonstrably supported and not reimbursed relating to charges with pensions of
food to which the subject is obliged by judicial sentence or by homologated agreement
pursuant to civil law, save where your beneficiary is part of the same
household for tax purposes or for which others are foreseen
deductions to the collection under Article 78 para.
2-A deduction of charges for food pensions awarded in favour of children, adopted,
stepchildren and civil-afflicted, larger, as well as those that up to the age of
subject to the tutelage, depends on the verification of the requirements set out in the b ) of paragraph 5 of the
article 13 para.
Article 95.
[...]
There is no place for collection or refund when, by virtue of liquidation, still
that additional, reform or revocation of liquidation, the importance to be charged is
less than € 25 or the importance to be restituted is less than € 10.
Article 98.
[...]
1-[...].
2-[...].
3-[...].
4-Whenever incorrections are made, for more or less, in the amounts retained,
as yet as a liberatory title due to errors attributable to the entity on which it falls to
retention obligation, may its rectification be made at the first retention to which it must
proceed after the detetion of the error, or in the following if the amount in excess or missing
CHAIR OF THE COUNCIL OF MINISTERS
54
it cannot be rectify in one withholding, without, however, overtaking the last period of
annual retention.
5-[ Revoked ].
6-The holders of the income from categories A, B and H may opt for the retention of the IRS
upon whole rate higher than the one legally applicable in declaration for the purpose
to present to the paying entity of the income.
7-Except in the case of retentions on income of categories A and H, in the situations
mentioned in paragraph 4, the entity on which it falls under the retention obligation must have proof
of the refund of the amount of tax that was improperly withheld, being responsible
by the tax that by effect of the rectification left unduly to be deducted and
delivered to the state.
Article 99.
[...]
1-Are required to withhold the tax at the time of your payment or placement at the disposal
of the respects holding the debtor entities:
a) Of dependent labour income, with the exception of income in kind
and of those provided for in paragraph g ) of Article 2 (3); and
b) Of pensions, with the exception of food.
2-[...].
3-[...].
4-[...].
5-[...].
6-In the IRS clearance to be withheld on fixed or fixed remuneration and working variables
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dependent, paid or placed at the disposal of the titular respects, shall be taken into account:
a) The family situation of taxable persons;
b) The specific deduction on Category A earnings, provided for in Article 25;
c) The deductions to the collection provided for in Article 78.
7-In the IRS clearance to be withheld on pensions will be taken into account:
a) The family situation of taxable persons;
b) The specific deduction on category H income, provided for in Article 53;
c) The deductions to the collection provided for in Article 78.
8-In the case of monthly earnings paid or put at the disposal of residents not
customary in Portuguese territory, dealing with category income A earned in
high value-added activities, with a scientific, artistic or technical character,
defined in portaria of the member of the Government responsible for the area of finance, applies
the rate of 20%.
Article 101.
[...]
1-[...].
2-[...]:
a) To the entities debtor of the income referred to in paragraphs 1 and 4 and in the c ) of the n.
12 of Article 71;
b) To the entities who pay or place at the disposal the income referred to in
point ( b ) of paragraph 1 and in the paragraphs a ) and b ) of Article 71 (12)
3-[...].
4-A rate is applied to the net income subject to retention, prior to the settlement of VAT to
that, where this is the case, should proceed.
5-A retention that focuses on the income of categories B and F referred to in paragraph 1 is
effected at the time of the payment or the placement at the disposal and the one that focuses
on the income of the category E in accordance with the provisions of Article 7.
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6-Are subject to retention, pursuant to paragraph 1, the income of capital and predials
earned in the context of the exercise of business and professional activities, without prejudice
of the provisions of the following number.
7-When the income referred to in the preceding paragraph shall be subject to retention in the
terms of the provisions of Article 71, its encompass is always mandatory, the tax
withheld has the nature of payment on account and deveer entities are obliged,
as to the same, to comply with the provisions of Articles 119 and 120.
8-In the cases provided for in Article 20, the income is not the object of withholding tax.
9-Heritage management societies residing in Portuguese territory with open account
in accordance with Article 5 (1) of the Decree-Law No. 163/94 of June 4, amended by the
Decrees-Laws n. ºs 17/97, of January 21, and 98/98, of April 21, together with entities
registrants or depositaries, are obliged to comply with the obligations laid down in the
this Code for registrants or depositary entities, specifically those of
withholding, payment and declarative retention.
10-Where the income arising from the lease is enrolled in the category B, the
lessor must communicate this fact to the lessee.
Article 102.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
7-[...].
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8-The income holders of categories A and H, whose entities deer from the
income is not covered by the withholding obligation in the source provided for in the
article 99, they may, wanting, to make payments on account of tax due to final,
provided that the amount of each delivery is equal to or greater than € 50.
Article 103.
[...]
1-In the event of a tax replacement, Article 28 of the tax general law is applicable, without
injury to the provisions of the following numbers.
2-[ Revoked ].
3-[ Revoked ].
4-[...].
5-[...].
Article 112.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
7-[...].
8-Are dispensed with presentation of the declaration of commencement of activity the taxable persons
that only earn, in category B, grants or grants under the CAP of
annual amount less than four times the value of the IAS.
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Article 115.
[...]
1-[...]:
a) To pass invoice, receipt or bill-receipt, in official model, of all the importances
received from its customers, by the transmissions of goods or services benefits
referred to in points a ) and b ) of Article 3 (1), albeit by the title of provision,
advance payment or reimbursement of expenses, as well as the income indicated in the
point ( c ) of paragraph 1 of the same article; or
b) [...].
2-[...].
3-[...].
4-[...].
Article 116.
Records
1-The holders of category B income, when they do not own accounting
organized, are required to:
a) Check the records to which the points are referred a ), b ) and c ) of Article 50 (1) of the
Code of VAT; and
b) Record in separate the importancies relating to reimbursements for expenses
Effected on behalf of and on account of the customer, which, when properly
documented, do not influence the determination of income.
2-Without prejudice to the provisions of the preceding paragraph, taxable persons who exercise activities
agricultural, forestry or animal husbandry must still:
a) Record the movement of products, cattle and materials; and
b) Record immobilizations.
3-Records referred to in the preceding paragraph may be replaced by books and too much
elements of writing required by the system adopted in the Information Network of
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Agricultural Accountants or by the Gestagro System listings, regardless of the
taxable persons are integrated into the said network.
4-The records referred to in paragraph a ) of paragraph 1 shall comply with the following rules:
a) [...];
b) The importances received in provision of provision or any other heading intended
costing expenses of customers ' liability should be recorded in account
current;
c) [...].
5-[...].
6-Category B income earners who, not being required to dispose of
organized accounting, possesses, however, an accounting system that satisfies
the requirements appropriate to the correct clearance and surveillance of the tax may not
check the records referred to in this article.
Article 118.
Centralization, file and bookkeeping
1-The taxable persons are required to centralize the said accounting or bookkeeping
in the previous articles in your tax domicile or in a stable setting or installation
situated in Portuguese territory, owing in the latter case to indicate, in the declaration of initiation
or in the declaration of changes, its location.
2-taxable persons are required to conserve in good order the books, records
accounting and respect documents supporting documents for 12 years.
Article 119.
[...]
1-Income debtor entities that are obligated to hold the withholding, total or
CHAIR OF THE COUNCIL OF MINISTERS
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partial, of the tax as well as the debtor entities of the income provided for in the n.
4 ), 5 ), 7 ), 9 ) and 10 ) of the paragraph b ) of Article 2 (3) and of non-subject income, total or
partially, provided for in Articles 2 and 2-A and in Article 12 (2), 4 and 5, and still
entities through which the income subject to the special scheme is processed
of taxation provided for in Article 72 (3), are obliged to:
a) [...];
b) [...];
c) [...]:
i) [...];
ii) By the end of the month of January each year, relatively to the remaining
income from the previous year;
d) [...].
2-[...].
3-Treating yields of any nominative securities or the bearer and interest of
deposits to the order or time limit, whose holders are resident in Portuguese territory, the
document referred to in para. b ) of paragraph 1 only is issued the express request of the
taxable persons who wish to opt for the encompass.
4-[ Revoked ].
5-[ Revoked ].
6-[...].
7-[...].
8-[...].
9-[...].
10-[...].
11-[...].
12-[...]:
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a) [...];
b) Deliver to the Tax and Customs Authority, by the end of the month of February
each year, a declaration, of an official model, concerning those incomes and
respects tax withholdings, relating to the previous year;
c) [...].
13-[...].
Article 127.
[...]
1-Credit institutions, insurance companies and the managing companies of the funds and of
other supplementary schemes referred to in Articles 16, 17 and 21 of the Statute of the
Tax Benefits communicates to the Tax and Customs Authority, until the end of the month of
February each year, in an official model statement, regarding the previous year and the
each taxable person:
a) [ ... ];
b) [ Repealed ];
c) [ Repealed ];
d) [...];
e) [...].
2-[ Revoked ].
3-The entities that receive or pay importances susceptible deduction to the collection must
deliver, the solicitation of the taxable persons, document proving the same.
Article 128.
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[...]
1-People subject to IRS must submit, within 15 days, the documents
proof of the income earned, from deductions and other facts or situations
mentioned in the respective statement, when the Taxation and Customs Authority requires them.
2-The deadline provided in the preceding paragraph is extended to 25 days when the taxable person
invoking difficulty in obtaining the required documentation.
3-A The obligation set out in paragraph 1 remains during the four years following that to which
respect the documents ..
4-[ Previous Article No 3 ].
Article 140.
Guarantees
1-Without prejudice to the provisions of the following numbers, taxable persons and other legitimate
interested can soccur from the legally foreseen means of guarantee, namely
in the general tax law and the Code of Procedure and the Tributary Process.
2-In the event of an error in the income statement, the imputation is compulsorily
preceded by gracious complaint to be submitted within two years from the term of the
legal deadline for the delivery of the declaration.
3-In cases of retention of full or partially undue importances, where if
check the impossibility of being effected the correction referred to in Article 98 (4).
or of the respective amount of the amount being taken into account in the final settlement of the tax, the deadlines
of claim and impugation by the substituted count as of the January 20 of the
year following the one to which the withholding relates.
4-[ Revoked ].
5-[ Revoked ].
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Article 148.
[...]
1-[ Revoked ].
2-[ Revoked ].
3-Oracing extravio, the Tax and Customs Authority may require second track, which, to
all the effects, has the date on which, demonstrably, there has been delivered or expedited
statement. "
Article 3.
Addition to the Tax Code on the Incomes Of Singular Persons
Articles 2.-A, 32.-A, 56.-A, 56.-A, 78.-A, 99.-B, 78-D, 99-D, 99-D, 99-D, 99
at 99.-And, 101.-A to 101.-D, 102.-A to 102.-C and 130.-A to the IRS Code, with the following
essay:
" Article 2.
Negative delimitation of category A yields
1-Do not consider themselves to be income from dependent work:
a) The benefits effected by employers for mandatory schemes of
social security, even if of a private nature, which aim to ensure exclusively
benefits in the event of retirement, disability or survival;
b) The benefits attributable to the use and fruition of achievements of social utility and of
leisure maintained by the employer, provided that the criteria have been observed
set out in Article 43 of the IRC Code, and the benefits provided for in
Decree-Law No. 26/99, of January 28, except in the part where the respect
amount exceeds € 1100 per dependent;
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c) The benefits related exclusively to professional trainings of the
workers, whether these are provided by the employer, or by
public law bodies or entity recognized as having competence
in the fields of vocational training and rehabilitation by the ministries
competent;
d) The importancies supported by employers with the acquisition of passes
Social in favour of its employees, provided that the award of the same has
general character;
e) The importancies supported by employers with health insurance or
illness for the benefit of your employees or family respects provided that the
assignment of the same has general character;
f) The importancies supported by employers with charges, compensation
or compensations, paid in the year of displacement, in cash or in kind, due
by the change of the workplace, when this pass is located at a distance
greater than 100 km of the previous work place, in the part not exceeding 10% of the
annual pay, with the limit of € 4200 per year.
2-Do not constitute income from dependent labour the auwounded after the extinction of the
contract of employment, where the holder is placed in a situation equivalent to that of
reform, according to the social security regime that is applicable to it.
3-Each taxable person may only take advantage of the exclusion provided for in the paragraph f ) of paragraph 1 an
time in each period of three years.
4-Whenever the same dependent consents to more than one income statement,
the value referred to in the paragraph b) of paragraph 1 is reduced to half, by taxable person.
Article 10-The
Loss of the quality of resident in Portuguese territory
1-In the cases referred to in paragraphs 8 and 9 of the preceding Article, and, well, in Article 38, by losing
the partner the quality of resident in Portuguese territory, there is room for consideration while
CHAIR OF THE COUNCIL OF MINISTERS
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more-valuable ones, for the purposes of taxation concerning the year in which you check that loss
of the quality of resident, of the value which, by virtue of the provisions of those figures, was not
taxed upon the exchange of shares, the merger or the spin-off or the transmission of the
heritage, which corresponds:
a) In the cases provided for in paragraph 8 and (8) a ) of paragraph 9 of the previous article, to the difference
between the market value of the incoming capital shares and the acquisition value of the
old, determined in accordance with the one set out in this Code;
b) In the cases provided for in paragraph b ) of paragraph 9 of the previous article, to the difference between the value
real from the capital parts and the respect value of acquisition determined in the terms
set out in the same paragraph;
c) In the case provided for in Article 38, to the difference between the real value of the capital parts and
the value provided for in the paragraph d ) of paragraph 1 of that article.
2-The provisions of the preceding paragraph shall be without prejudice to the requalification of the income effected in the
terms set out in the first part of Article 38 (3) in the situations in which the
transfer of residence occur before the five year period has elapsed there.
3-In cases where the loss of the quality of resident in Portuguese territory decorates the
transfer of the residence to another member state of the European Union or Space
European Economic, which is bound by administrative cooperation in the field of
taxation equivalent to that established within the framework of the European Union, the tax, in the part
corresponding to the positive balance of the differences referred to in the preceding paragraph, is paid from
agreement with the following modalities:
a) Immediately, by the totality of the tax ascertained in the declaration of income
presented, in the terms and deadlines set out in Articles 57 and 60;
b) In the year following that in which you check in relation to each of the parts of
capital considered for the purposes of the tax clearance, its extinction or
CHAIR OF THE COUNCIL OF MINISTERS
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transmission, by any given title, by the part of the tax that corresponds to the
tax result of each of the individually identified parties;
c) In annual fractions of equal amount, corresponding to one-fifth of the amount of the
ascertained tax in the year in which the transfer of the residence occurs.
4-The exercise of the option by one of the modalities provided for in points b ) and c ) of the number
previous determines the maturity of interest, at the same rate forecast for late-term interest rates,
counted since the day following the date set out in the paragraph a ) of Article 97 (1) to date
of the effective payment.
5-A option by one of the modalities provided for in points b ) and c ) of paragraph 2 shall be exercised in the
statement of income corresponding to the year in which the loss of the quality of
non-resident in Portuguese territory and determines the delivery, within the period set out in the sub-paragraph
ii ) of the paragraph b ) of Article 60 (1) of the official declaration, approved by the porterie of the
member of the Government responsible for the area of finance, which contains the discrimination of the
parts of capital, and may, in the event of a fuse fear of the collection of the credit
tax, be subordinated to the provision of bank guarantee, which corresponds to the amount
of the increased tax of 25%.
6-The taxable person who has exercised the option by the modality of payment of tax
provided for in paragraph b ) of paragraph 2 shall send, annually, by electronic transmission of data,
within the period set out in paragraph b ) of Article 60 (1), the official model statement referred to
in the previous number and, being due, to make payment of the tax within the same
term, plus accrued interest, calculated in accordance with paragraph 3.
7-Without prejudice to the counterordinational liability that to the couber case, the non-delivery of the
statement referred to in the preceding paragraph determines the notification for its submission and
payment of tax eventually due within 30 days, under penalty of prosecution
of the tax execution process by the totality of the amount in debt.
8-The taxable person who has exercised the option by the modality of payment of tax
provided for in paragraph c ) of paragraph 2 shall make the payment of the tax due by the end of the
month of August of the year of the delivery of the income statement and of each of the four
following years.
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9-In the case referred to in the preceding paragraph, the lack of payment of any provision implies the
immediate expiration of the following, instituting tax enforcement proceedings by the
totality of the amount in debt.
10-The taxable person who, following the option by one of the modalities of payment of the
tax provided for in points b ) or c ) of paragraph 2, transfer your residence to a territory
or country that is not a member state of the European Union or Economic Area
European, in the latter case, as long as there is an obligation to exchange information, it must
effect, within the time limit set out in paragraph a ) of Article 97 (1), the payment of the
all or part of the liquidated tax or benefits that are found to be missing,
depending on the cases, plus the interest in the interest calculated in accordance with paragraph 3.
11-The terms for the fulfillment of declarative obligations and for the provision of the guarantee are
defined by porterie of the member of the Government responsible for the area of finance.
Article 32-The
Income derived from fast wear occupations
For the purposes of determining the income of category B arising from the
exercise of fast wear occupations are deductible the said expenses
in Article 27, under the terms and conditions laid down therein, when those do not
been deducted to another title.
Article 39-The
Economic double taxation
The provisions of Article 40-A shall apply, with the necessary adaptations, to the
income from category B earned by taxable persons framed in the
organized accounting.
Article 56-The
Taxable persons with disabilities
1-Gross incomes of each of categories A, B and H earned by taxable persons
with disabilities are considered, for the purposes of IRS, only for 90%.
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2-Without prejudice to the provisions of the preceding paragraph, the part of the income excluded from
taxation may not exceed, by category of income, € 2500.
Article 56-B
Abatement of training and education expenses
1-In the fact-finding of the taxable income of taxable persons residing in territory
portuguese, to the totality of net income ascertained in the terms of the sections
previous ones are deductible the expenses of education and training of the taxable person and his
dependent, up to the limit of € 1 to 100.00 for each taxable person or dependent
for which there are expenditure on education and training or education expenses,
respects.
2-For the purposes of this article, the expenditure of education, the charges with the
payment of crèches, kindergartens, lactaries, schools, educational establishments and
other education services, as well as the expenses with textbooks and textbooks.
3-Supported education and training expenses are only deductible as long as they are provided,
respects, by educational establishments integrated into the national system of
education or recognized as having analogous purposes by the relevant ministries, or
by entities recognized by the ministries that tutelize the area of vocational training and,
relatively to the latter, only in the part where they have not been considered as
charge of category B.
4-Are not deductible the expenses for training and education up to the amount that in the year in
cause be excluded from taxation under the terms of the ( b) of Article 2 (1)-A or
reimbursed in the framework of a Save-Education Plan, in the terms provided for in the
applicable legislation.
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5-The deductions referred to in the previous figures can only be carried out if they constared from
documents communicated by issuers to the Tax and Customs Authority, with
identification of the taxable person or the household member to which they report through the
corresponding tax identification number, which are:
a) Invoice, bill-receipt or receipt, issued pursuant to the VAT Code or the
point ( a ) of Article 115 (1); or
b) Other document, when the supplier of the goods or provider of the services is
dispensed from those obligations.
6-The documents referred to in the preceding paragraph shall exclusively contain expenses
deductible under the terms of this article and to be discriminated against by the taxable person as
education expenses in the Finance Portal.
7-Public establishments communicate to the Tax and Customs Authority the value of the
tuition fees and too much charges deemed to be deductible under this article, upon
delivery of official model statement, to be approved by porterie of the Government member
responsible for the area of finance, until the end of the month of January of the year following that in
that paid respects have occurred.
8-The provisions of the preceding paragraph shall also apply, with the necessary adaptations, to
too many entities referred to in para. b ) of paragraph 5, regarding the relevant expenditure for
effects of the deductions referred to in this article.
9-The abatement provided for in paragraph 1 may not exceed the amount of € 2250, per declaration of
income.
10-Whenever the same dependent consents to more than one income statement,
the value referred to in paragraph 1 by reference to the dependents is reduced to half, by
taxable person.
11-Existing option by the joint taxation the limit provided for in paragraph 9 is high for double.
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Article 78-The
Deductions of the dependents and ancestry
Without prejudice to the application of the weighting by dependent or rising in the
scope of the family quotient provided for in Article 69, the collection of the IRS due
by the taxable persons is deductible:
a) By each dependent, the fixed amount of € 325;
b) For every rising that lives effectively in communion of housing with the
taxable person or in respect of which the taxable person shall incur charges with
homes, provided that the one does not earn higher income from the minimum pension of the scheme
general, the fixed amount of € 300.
Article 78-B
Deduction of general family expenses
1-The collection of the IRS due by the taxable persons is deductible an amount corresponding to
40% of the value supported by any member of the household, with the global limit
of € 300 for each taxable person, who consists of invoices that title benefits of services
and purchases of goods communicated to the Tax and Customs Authority under the terms of the
Decree-Law No. 197/2012, of August 24, or issued in the Finance Portal, pursuant
of the Portaria n. 426-B/2012 of December 22, framed in any sector of
activity, except the sectors predicted in the following article.
2-A deduction to the collection provided for in the previous number operates in the year in which the invoices were
issued, provided that the declaration of household income is delivered in the
deadlines set out in Article 60.
3-The purchasers who wish to benefit from the collection deduction shall require the issuer to
inclusion of your tax identification number in the invoices.
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4-Natural persons who are taxable persons of VAT can only benefit from the
deductions to the collection in respect of invoices that title acquisitions effected outside the scope
of your business or professional activity.
5-The value of deductions to collection is ascertained by the Tax and Customs Authority on the basis of
in the invoices that are communicated to it by the issuers, by way of electronica, by the day 15 of
February of the year following that of its issuance, concerning each acquirer in them
identified.
6-A Tax and Customs Authority makes available on the Finance Portal the amount of the
deductions to the collection by the end of the month of February of the year following that of the issuance of the
invoices.
7-From the calculation of the amount of deductions to the collection referred to in the preceding paragraph, may the
acquirer complain, up to March 15 of the year following that of issuance, according to
the standards applicable to the graceful complaint procedure with due adaptations.
8-The deduction provided for in this Article shall be applicable, with the necessary adaptations, the n.
6 a to 8 of Article 3 of the Decree-Law No. 198/2012 of August 24.
Article 78-C
Deduction for health expenses
1-The collection of the IRS due by the taxable persons is deductible a corresponding amount
at 15% of the value supported by any member of the household, with the limit
global of € 1000, which consists of invoices that title in services and acquisitions of
goods, exempt from VAT or taxed at the reduced rate, communicated to the Tax Authority
and Customs pursuant to the Decree-Law No. 197/2012 of August 24 or issued in the
Portal of Finance, pursuant to the Portaria No. 426-B/2012 of December 22, by the
issuers that are framed, in accordance with the Portuguese Classification of
Economic Activities, Revision 3, CAE-Rev. 3, approved by the Decree-Law n.
381/2007, of November 14, in the following sectors of activity:
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a) Section Q, Class 86-Human health activity;
b) Section G, class 47730-The retail trade of pharmaceutical products, in
specialized establishments;
c) Section G, class 47740-The retail trade of medical and orthopaedic products,
in specialized establishments.
2-Public health establishments are required to communicate to the Authority
Tax and Customs, through model to be approved by porterie of the member of the
Government responsible for the area of finance, the value of the moderating fees paid by the
taxable persons, whose amounts are considered for purposes of the deduction on collection
predicted in the previous number.
3-The provisions of the preceding paragraph shall also apply, with the necessary adaptations, to
benefits of services and transmissions of goods effected by the entities referred to in
subparagraph ii ) of the paragraph b ) of Article 78 (6), except when they emit and communicate
invoices.
4-Paragraphs 2 a to 8 of the preceding Article shall apply, with the necessary adaptations, to the deduction
provided for in this article.
Article 78-D
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Deduction by the invoice requirement
1-The collection of the IRS due by the taxable persons is deductible an amount corresponding to
15% of VAT supported by any member of the household, with the overall limit of
€ 250 per household, which consists of invoices that title benefits of services
communicated to the Tax and Customs Authority pursuant to the Decree-Law
n ° 197/2012 of August 24 or issued in the Finance Portal pursuant to the Portaria
n 426-B/2012, of December 22, by issuers who are framed, accordingly
with the Portuguese Classification of Economic Activities, Review 3, CAE-Rev. 3,
approved by Decree-Law No. 381/2007 of November 14 in the following sectors of
activity:
a) Section G, Class 4520-Maintenance and repair of motor vehicles;
b) Section G, Class 45402-Maintenance and repair of motorbikes, of their parts and
accessories;
c) Section I-Accommodation, restoration and similar;
d) Section S, Class 9602-Activities of hairdressing salons and beauty institutes.
2-The value of the incentive, calculated in the terms of this Article, can be attributed to the same
church or religious community radicalized in Portugal, the same collective person of utility
public for purposes of charitable, assistance or humanitarian purposes, or the same institution
particular of social solidarity, constant from the official list of institutions, chosen by the
taxable person to receive the IRS quota consignment provided for in the Law of Freedom
Religious, approved by Law No. 16/2001, of June 22.
3-Paragraphs 2 a to 8 of Article 78-B are applicable, with the necessary adaptations, to the deduction
provided for in this article.
Article 99-The
Family situation
1-For the purposes of the consideration of the family situation of the income holder, the tables of
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retention meet the number of dependents in charge of the taxable person.
2-The rates set out in the tables relating to holders with disabilities apply to the
total compensation of the dependent work or the totality of the pensions that monthly
they are paid or placed at the disposal by the same debtor entity.
3-If the income holder does not provide the debtor entity with the elements relating to the
your family situation, should the one carry out the withholding tax on the assumption that the
holder has no dependents.
Article 99-B
Application of the withholding at source to category A
1-Without prejudice to the provisions of the paragraph a ) of Article 99 (1) and in Article 99 (8), the retention of IRS is
effected on the monthly remunerations paid or put at the disposal of your
holders, upon application of the fees that correspond to them, constant of the respect
table.
2-Monthly remuneration is deemed to be the amount paid for fixed remuneration, plus
of any other importancies that have the nature of working income
dependent, as defined in Article 2, without prejudice to the provisions of the number
next.
3-A The holder's request, may still be subject to withholding the source the gratuities earned
by the provision or in the reason of the provision of the work when not assigned by the respect
employer, paid or placed at the disposal of its holder in the same period, still
that relating to previous periods, as well as the income paid in kind.
4-In the case of fixed remuneration relating to periods of less than the month, it shall be deemed to
monthly remuneration the sum of the sums allocated, paid or placed at the disposal
in each month.
5-The holiday and Christmas allowances are always the object of autonomous retention, and may not,
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for the calculation of the tax to be retained, to be added to the remuneration of the months in which they are
paid or made available.
6-When the holiday and Christmas allowances are paid fractiously, it should be withheld, in
each payment, the proportional part of the tax calculated in the terms of the number
previous.
Article 99-C
Application of the withholding at source to category H
1-A IRS retention is effected on the value of the monthly pensions paid or put to the
provision of their holders by applying the fees that correspond to them,
constants of the respectable table.
2-For the purposes of the provisions of the preceding paragraph, the income shall be considered
provided for in Article 11.
3-In the retention on pension complements, paid by entity other than the one
thanks to the payment of the pension, it can be taken into account the amount of this, by
express request from the titular respect.
4-Additional benefits corresponding to 13 and 14 months are always the object of
autonomous retention, and may not, for the calculation of the tax to be withheld, be added to the
pensions of the months in which they are paid or put at the disposal.
5-When additional benefits corresponding to 13 and 14 months are paid
fractionately, must be withheld, on each payment, the proportional part of the tax
calculated in the terms of the previous number.
Article 99-D
Mechanism of retention in the income of categories A and H
1-A The importance ascertained by application of the withholding rates is rounded off
lower euro unit.
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2-When they are paid or placed at the disposition of the titular income earners of the
categories A or H in month, of the same year, different from that to which they respect, recalculate
the tax and retains only the difference between the importance thus determined and that
that, with reference to the same period, has eventually been withheld.
Article 99-And
Retention tables at the source
1-The withholding tables applicable to the income of category A and H are
approved by dispatch of the member of the Government responsible for the area of finance.
2-The withholding tables at the source referred to in the preceding paragraph apply to the
dependent labor and pension income paid or placed at the disposal after the
entry into force of them.
3-A improper use of tables applicable to married, sole proprietor, implies payment
of compensatory interest on the part of the taxable person on the difference between the withholding tax
source due and the withholding at the source.
Article 101-The
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Retention on contestable interest and differences between refund value and price
of issue
1-The passive subjects of IRC and IRS, when required to withhold on the
income subject to tax under the terms of ( c ) of Article 7 (3), shall
proceed to the individual registration, operation the transaction, of the transactions effected which have
by object securities of debt issued by entities with residence, domicile, headquarters or
effective direction on national territory or that herein possess stable establishment to which
is attributable to the payment of the remuneration for remuneration, in a current account with the State,
where releve:
a) The debit:
1) The tax considered in the finding of net interest value
relating to divested securities, counted since the date of last due
or of the issue, first placement or endorsement, if there is not yet occurred
any maturity, up to the date of the divest; and
2) The differences, by the part corresponding to those periods, between the value of
reimbursement and the issue price, in the case of securities whose remuneration is
constituted, in whole or in part, by that difference;
b) The credit:
1) The tax considered in the finding of net interest value
relating to titles acquired, counted since the date of last
maturity or issue, first placement or endorsement, if not yet
any maturity has occurred, up to the date of the disposal; and
2) The differences, by the part corresponding to those periods, between the value of
reimbursement and the issue price, in the case of securities whose remuneration is
constituted, in whole or in part, by that difference.
2-The provisions of the preceding paragraph shall also apply to the transmissions of credit securities
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subject to the automatic capitalization regime, effected before the deadline of its
amortization.
3-The balance of the current account referred to in paragraph 1 is regularized quarterly, in the terms
following:
a) Being a creditor, the importance respect is delivered in the state coffers by the day 20
of the month following that of the quarter in which it was ascertained;
b) Being debtor, the importance respect can be compensated for in the deliveries of
tax withheld by the creditor entities on capital income, to be
after your clearance.
4-If, in spite of the provisions of the b ) from the previous number, the compensation has not been
possible by the end of the quarter following the finding of the debtor balance and this is
equal to or greater than € 25,000, or, whatever its amount, up to the delivery of the
tax relating to the last annual retention period, is granted to creditor entities
the faculty of asking for your refund, noting the following:
a) The request for refund of the debtor balance determines the impossibility of being
is paid for compensation for some of the forms provided for the effect;
b) In no event shall the debtor balance of the current account be invoked as
retention with the nature of payment on account in the annual statement of
income of the creditor entity;
c) The undue refund of tax upon refund or compensation of the
same importances, in fact attributable to the creditor entity, is equated, to
all legal effects, to the lack of tax delivery charged for withholding tax.
5-It may not be relevant to the current account referred to in paragraph 1 a retention effected by the
debtor entities of the income at the time of their maturity or on the date of
amortization or repayment of the corresponding securities, which it has, being a case of,
nature of payment on account of tax due to end by the entities that the
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aufering.
6-The amounts compensated under the terms of the b ) of paragraph 3 are evidenced in the
statement referred to in point (s) c ) of Article 119 (1)
Article 101-B
Withholding dispensation at the source
1-Are dispensed with withholding tax, except when this one should be effected upon
liberatory fees:
a) Category B earnings, with the exception of commissions by intermediation in the
conclusion of any contracts, and of category F, when the titular respect
provides to earn, in each of the categories, an annual amount lower than the fixed
in Article 53 (1) of the VAT Code;
b) The importances that respect the reimbursement of expenses effected in the name and by
customer account or the reimbursement of travel and stay expenses, within the framework of the
category B, properly documented, corresponding to services provided by
third parties and which are, unambigually, directly and fully attributable to a
client determined;
c) The income of category B referred to in points c ), d ), and ), f ) and h) of paragraph 2 of the
article 3;
d) Category E yields, where the amount of each retention is
less than € 5;
e) The income of category A, which respect activities exercised abroad
by natural persons residing in Portuguese territory, where such
income are subject to effective taxation in the country of the source in similar tax
or identical to the IRS.
2-A withholding dispensation under the terms of the ( a ) and b ) of the previous number is optional,
owing to the holders who want to take advantage of the right by affixing, in the
receipts for discharge of the importances received, from the following mention: " Without retention, in the
terms of paragraph 1 of Article 101-B of the IRS Code "
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3-A faculty of withholding dispensation for the income provided for in paragraph a ) of the n.
1:
a) It may not be exercised by holders who, in the previous year, have been auwounded
income of amount equal to or greater than the limit ali established;
b) Basket in the month following the one in which the limit has been reached on it has been reached.
4-Notwithstanding the provisions of paragraph b ) of Article 71 (1), in the situations provided for in the n.
4 a to 6 of Article 81, the income to which the exemption method applies are dispensed with
of retention at the source.
Article 101-C
Dispensation of withholding tax and refund of income tax
earned by non-residents
1-There is no obligation to effect the withholding on the IRS source, in whole or in part,
depending on the cases, in respect of the income referred to in Article 71 when, by
force of a convention aimed at avoiding double taxation concluded by Portugal, the
competence for the taxation of income earned by one resident of the other
Contracting state is not assigned to the State of the source or the is only in a way
limited.
2-In the situations referred to in the preceding paragraph, the recipients of the incomes shall make
evidence before the entity that it is obliged to effect the withholding of the
verification of the assumptions that result from convention to avoid double taxation, of
a further agreement of international law, or still applicable domestic law, through the
template form submission to be approved by dispatch of the member of the Government
responsible for the area of finance:
a) Certified by the competent authorities of the respective state of residence; or
b) Accompanied by document issued by the competent authorities of the respect
State of residence that attests to your residence for tax purposes in the period in
cause and the subjection to income tax in that state.
3-A The evidence referred to in the preceding paragraph shall be effected by the expiry of the established period
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for the delivery of the tax that should have been deducted under the legal standards
applicable.
4-The means of proof referred to in paragraph 2 shall have the validity of one year from the date of
certification by the competent authority of the State of residence of the entity
beneficiary of the income or issuance of the document, and the entity
beneficiary to inform immediately the entity that is obliged to proceed to the
retention in the source of the changes verified with respect to the assumptions of which it depends
the full or partial dispensation of retention.
5-Without prejudice to the provisions of the following number, when no proof is made until the
term of the deadline set for the delivery of tax, stay the tax substitute
thank you to deliver the entirety of the tax that should have been deducted under the terms of the
law.
6-Without prejudice to the counterordinational liability, the responsibility set out in the
previous number can be sidelined whenever the tax substitute proves with the
document referred to in paragraph 2 a verification of the assumptions for the total dispensation or
partial retention.
7-The beneficiaries of the income, for which the conditions occur
referred to in paragraph 1, may request the full or partial refund of the tax that has been
withheld at source, within two years of the end of the year in which the
fact generator of the tax, by the submission of an approved model form
by the member of the Government responsible for the area of finance:
a) Certified by the competent authorities of the respective state of residence; or
b) Accompanied by document issued by the competent authorities of the respect
State of residence, who attests to his residence for tax purposes in the period in
cause and the subjection to income tax in that state.
8-The form provided for in the preceding paragraph shall, where necessary, be accompanied by
other elements that allow to affer the legitimacy of the refund.
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9-The refund of excess tax withheld at the source is to be effected within one year
counted from the date of the submission of the application and the elements constituting the proof of the
verification of the assumptions of which is dependent on the granting of the benefit and, in the event of
default of that time limit, plus the amount to be reimbursed for interest indemniation
calculated the identical rate as applicable to the compensatory interest in favour of the State.
10-For the purposes of the term count referred to in the preceding paragraph, the same shall be deemed to
if suspending each time the procedure is stopped for reason attributable to the
applicant.
Article 101-D
Partial subjection of income to retention
1-A retention that should be effected on Grade B income only focuses on 50
% of the same, in the following cases:
a) When earned by medical practitioners of clinical pathology, radiologist doctors and
pharmacists clinical analysts, as such recognized by the competent entities
and enrolled in the respective class associations, when enrollment is requirement
for the official exercise of professional activity;
b) When they benefit from the scheme provided for in Article 58 of the Status of Benefits
Fiscal;
c) When earned by holders with a disability with a degree of disability
permanent equal to or greater than 60%.
2-A partial subjection of income the retention provided for in the preceding paragraph is optional,
owing to the holders who want to take advantage of the right by aposition, in the
receipt of official model of discharge of the importances received, from the following mention:
"Retention over 50%, pursuant to Article 101 (1)-D of the IRS Code".
3-Being the income provided for in paragraph b ) of n. 1 earned by taxable persons
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disabled with a permanent disability degree equal to or greater than 60%, the withholding may
focus only on 25% of the said income, owing, on the official model receipt
of discharge of the importances received, the following mention is given: " Retention on
25%, pursuant to Article 101 (3)-D of the IRS Code ".
4-When income subject to retention, not expressly provided for in the figures
previous, benefit from full or partial exemption in the terms of the Status of Benefits
Tax, the withholding focuses only on the part of the income subject to taxation, owing
be always bets on the receipt of the discharge of the importances received the mention of the standard
that grants the benefit.
Article 102-The
Right to remuneration in reimbursement
1-Check-out, in the annual IRS settlement, which was withheld or paid for by tax account
superior to due, determined in function of total net income and deductions to the
collection provided for in Article 79, the taxable persons are entitled to a remuneration on the
difference, which corresponds to 72% of the EURIBOR reference rate at 12 months, at 31 of
December of the year in which the retentions at source or payments on account are effected.
2-For clearance of the difference susceptible to the benefit of the remuneration to which the
previous figure computes the average monthly effective payment and the average monthly tax
ascertained, in such a way as to determine the month in which the taxable person becomes in a
credit situation, assuming the regular distribution of income and payments
over the course of the year.
3-A remuneration is due from the month in which, in the terms of the preceding paragraph, please check
the credit situation up to the month prior to the one in which the settlement was effected.
4-When the settlement of which results is the right to the remuneration referred to in Article 14.
has been made on the basis of annual statement of earnings presented outside the deadline
legal, the remuneration is only due since January 1 of the year following that to which the tax
respect until the end of the previous month the one in which the liquidation comes to be effected, without
prejudice to the provisions of the following article.
5-Extinct the right to remuneration whenever:
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a) The settlement is done by the tax administration and the taxable persons, not being
dispensed, have not submitted the annual income statement;
b) The settlement is based on statements of income presented outside the
legal deadlines.
Article 102-B
Right to restitution
1-A difference between tax due to end and what has been delivered in the state coffers
as a result of withholding tax or payments on account, favourable to the subject
liability, shall be restituted until the expiry of the time limits provided for in Article 97 (1).
2-If, for reasons attributable to the services, it is not met by the deadline specified in the number
previous, are due indemnity interest, counted day to day since the expiry of the term
provided for the refund until the date on which the corresponding credit note is issued.
3-If the difference referred to in paragraph 1 is ascertained in liquidation that should be effected in
virtue of the right to legally permitted reporting exercised in annual statement of
income presented in the statutory deadlines, are due interest in the terms of the number
previous.
4-If the difference referred to in paragraph 1 is ascertained in liquidation that should be effected with
basis in statement of income presented within the legal period other than those
provided for the annual submission, the interest referred to in paragraph 2 shall be due from the
end of the third month following the one in which the declaration has been submitted.
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5-If the difference referred to in paragraph 1 is ascertained in liquidation effected on the basis of
statement of income in which there has been error, inaccuracy or omission of the
declared elements, the interest referred to in paragraph 2 shall be due from the end of the
second month following the one in which the regularization of the elements has occurred
declared on the initiative of the taxpayer or, there has been no such regularisation, to be
of the third month following the one in which the services have ascertained the facts and raised the
corresponding auto news correspondent.
6-A remuneration provided for in the preceding Article shall not be cumulable with the one referred to in para.
2.
7-A The rate of the indemnity interest is equivalent to the rate of legal interest fixed in the terms
of Article 559 (1) of the Civil Code.
Article 102-C
Responsibility for payment
1-Being exercised the option by joint taxation, the liability of taxable persons
by the payment of the tax is sympathetic.
2-In the separate taxation, the liability of the spouses for the payment of the tax is the
which stems from the civil law, presumed to be the common advantage of the couple.
3-Each dependent is mainly responsible, in respect of the taxable persons, by the
payment of the missing tax, up to the fraction of the tax corresponding to your
net income, of the specific deductions provided for in this Code.
4-A the liability of the other spouse and the subsidiary liability, provided for in paragraphs 2 and
3, take effect by reversal of the tax enforcement process.
Article 130-The
Renunciation of representation
1-The representative may waive the representation in the general terms, by communication
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written to the represented, sent to the last known abode of this.
2-A renunciation becomes effective with respect to the Tax and Customs Authority when it
is communicated, and this, within 90 days of such communication, shall be made
to the necessary changes. "
Article 4.
Amendment to the Selo Tax Code
Article 1 of the Selo Tax Code, approved by Law No. 150/99, of 11 of
September, goes on to have the following essay:
" Article 1.
[...]
1-[...].
2-[...].
3-[...]:
a) [...];
b) [...];
c) [...];
d) [...];
e) [...];
f) [...];
g) [...];
h) The values distributed as a result of the settlement, revocation or extinction of
fiduciary structures to taxable persons that did not constitute them.
4-[...].
5-[...].
6-[...].
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7-[...].
8-[...]. "
Article 5.
Amendment to the Status of Tax Benefits
Articles 18, 21 and 58 of the Status of Tax Benefits, approved by the Decree-Law
n. 215/89, of July 1, abbreviated by EBF, go on to have the following
essay:
" Article 18.
[...]
1-Are exempt from IRS, in the year in which the corresponding importances are expended, the
income as referred to in sub-paragraph i ) of the n. 3 ) of the paragraph b ) of Article 2 (3) of the
IRS Code, when they respect contracts that exclusively guarantee the benefit of
reform, supplement to reform, invalidity or survival, as long as they are
observed, cumulatively, the conditions laid down in the subparagraphs a ), b ), d ), and ) and f ) of paragraph 4 of the
Article 43 of the IRC Code, in the part where they do not exceed the limits provided for in paragraphs 2
and 3 of the same article, and without prejudice to the provisions of its n. ºs 5 and 6.
2-[...].
3-Verifying the provisions of the sub-paragraph ii ) of the n. 3 ) of the paragraph b ) of Article 2 (3) of the
IRS Code, benefits from exemption the amount corresponding to one-third of the
importances paid or placed at the disposal with the limit of € 11 to 704.70.
4-[...].
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Article 21.
[...]
1-[...].
2-Are deductible for the collection of the IRS, under the terms and conditions laid down in Article 78 of the
respects Code, 20% of the values applied until December 31, 2014 in the respect year
by unmarried taxable person, or by each of the spouses not judicially separated
of people and goods, in savings plans-reform, having as a maximum limit:
a) [...];
b) [...];
c) [...].
3-[...]:
a) In accordance with the rules applicable to the income of the H category of IRS,
including those relating to withholdings at the source, when their perceive occurs under the
form of regular and periodic benefits, being, however, excluded from taxation and
of encompassing an amount equivalent to 50% of the targeted specific deduction
in Article 53 (1) of the IRS Code;
b) [...]:
1) [...];
2) The taxation operates by withholding tax at the rate of 20%, having character
definitive, and may the taxable person, however, opt for the encompass to
effects of IRS, in which case the withheld tax has the nature of tax by
account, pursuant to Article 78 of the IRS Code;
c) [...].
4-[...].
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5-A The fruition of the benefit provided for in paragraph 3 shall be without effect when the reimbursement of the
certificates occur outside of any of the situations defined in the law, owing the
yield be taxed, autonomously, at the rate of 28%, according to the rules
applicable to income from the category E of IRS, including those relating to retentions in the
source, without prejudice to the possible application of the points a ) and b ) of Article 5 (3) of the Code
of the IRS, when the amount of deliveries paid in the first half of the plan
represent, at least, 35% of the totality of those.
6-[...].
7-[...].
8-[...].
9-[...].
10-[...].
Article 58.
Intellectual property
1-The income from the literary, artistic and scientific property, including the
coming from the disposal of works of unique copy art and those from the works
of pedagogical and scientific dissemination, when auwounded by copyright holders or
related residents in Portuguese territory, provided that they are the originating holders, are
considered in the encompass, for the purposes of the IRS, only for 50% of its value, net
of other benefits.
2-[...].
3-[...].
4-[...]. "
Article 6.
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Addition to the Status of Tax Benefits
Articles 20-A and 39-to the EBF are postponed, with the following wording:
" Article 20.
Incentive for long-term savings
1-The income earned by passive IRS subjects and derivatives of the remuneration of
deposits or of any applications in financial institutions or debt securities
public may benefit from the scheme provided for in Article 5 (3) of the IRS Code,
provided that it has been contractually fixed that:
a) The invested capital shall be immobilized for a minimum period of five years; and
b) The remuneration salary occurs at the end of the contrupdated period.
2-A fruition of the benefit provided for in the preceding paragraph shall be without effect in case the refund of the
capital invested occur in violation of the conditions laid down therein.
Article 39-The
Workers displaced abroad
1-Stay exempt from IRS the income from the dependent work referred to in Article 18 of the
IRS code earned by taxable persons who, in the year to which they respect income,
having been shifted from their normal place of work to abroad for period not
less than 90 days, of which 60 necessarily followed, are considered residents in
Portuguese territory, in the part relating to remuneration paid or placed at the disposal of the
worker exclusively for the title of compensation for travel and permanence in the
foreign exceeding the legal limits provided for in the IRS Code.
2-The annual amount of the compensation exempted under the previous number, per subject
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liability, may not exceed the value corresponding to the difference between the annual amount of the
remuneration of the employee subject to tax, including compensation, and the amount
global of regular remunerations with character of retribution subject to tax earned
by the worker in the previous taxation period, excluding any compensation that
there has been paid, during that period, by virtue of that or other displacements under the shelter
of this scheme, and it cannot in any case exceed the value of € 10000.
3-In the event of an absence of remuneration earned in Portuguese territory or abroad,
due by any entity to be dependent work for a period of more than six
months in the period of taxation prior to that to which they respect incomes, the
overall amount of regular remunerations with character of consideration subject to tax
self-injured in the previous year should be ascertained, regarding the months in which it did not
there has been remuneration, by reference to the guaranteed monthly minimum consideration.
4-Can opt for the taxation provided for in the preceding paragraphs, in the terms applicable to the
taxable persons residing in Portuguese territory, the taxable persons who, having been
shifted abroad on the terms set out in paragraph 1, are not considered
residents in Portuguese territory, with the limit of three years after the date of the displacement.
5-Exercised the option provided for in the preceding paragraph shall apply to the income covered by the
n. 1 the provisions of paragraphs 3 and following of Article 17 of the IRS Code, with due
adaptations.
6-The provisions of paragraph 1 shall determine the encompassing of the exempted income, for the purposes of
provisions of Article 22 (4) of the IRS Code.
7-A The exemption provided for in paragraph 1 is not cumulable with any other tax benefits
applicable to category A yields, automatic or prior recognition,
provided for in this or other legal diplomas and with the intended scheme for residents not
customary.
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8-A The exemption provided for in this Article shall be dependent on written agreement concluded between the
taxable person and the employing entity, in which they expressly identify themselves the destination and
the period of displacement, as well as the total remuneration to be paid or to be put at disposal
of the taxable person and the compensation referred to in paragraph 1, and the taxable person shall be
in the possession of a copy of the document. "
Article 7.
Amendment to the General Tax Act
Articles 19, 22, 28 and 45 of the General Tax Act, passed by the Decree-Law
n. 398/98, of December 17, abbreviated by LGT, go on to
next essay:
" Article 19.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-Where to change the residence status of a taxable person, the latter shall communicate,
within 60 days, such an amendment to the tax administration.
6-[ Previous Article No 5 ].
7-[ Previous Article No 6 ].
8-[ Previous Article No 7 ].
9-[ Previous Article No 8 ].
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10-[ Previous Article No 9 ].
11-[ Previous Article No 10 ].
Article 22.
[...]
1-[...].
2-[...].
3-A The liability of the spouse of the taxable person is the one that follows from the civil law, without prejudice
of the provisions of special law.
4-[ Previous Article No 3 ].
5-[ Previous Article No 4 ].
Article 28.
[...]
1-[...].
2-When the withholding has the nature of payment on account of the tax due to end,
it is up to the substituted liability originated by the unretained tax and the substitute to
subsidiary liability, by staying this still subject to the compensatory interest due
from the expiry of the delivery period to the expiry of the deadline for submission of the declaration
by the responsible originating in or up to the date of the delivery of the withheld tax, if previous.
3-[...].
Article 45.
[...]
1-[...].
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2-In the case of error evidenced in the statement of the taxable person the expiry date
referred to in the preceding paragraph is three years.
3-[...].
4-[...].
5-[...].
6-[...].
7-[...]. "
Article 8.
Amendment to the Code of Procedure and the Trial Procedure
Articles 131 and 133-A of the Code of Procedure and of the Tributary Process, approved
by Decree-Law No. 433/99 of October 26, abridgingly designated by CPPT,
go on to have the following essay:
" Article 131.
[...]
1-[...].
2-[ Revoked ].
3-When it is exclusively concerned with the matter of law and the autoliquidation has been
taken in accordance with generic guidelines issued by the tax administration, not
there is room for the required claim provided for in paragraph 1.
Article 133-The
[...]
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The judicial challenge of acts of liquidation that has on the grounds of
tariff classification, the origin or customs value of the goods depends on
prior gracious complaint provided for in this Code. "
Article 9.
Amendment to the General Regime of Tax Infractions
Article 116 of the General Regime of Tax Infractions, passed by Law No. 5/2001,
of June 5, passes to have the following essay:
" Article 116.
[...]
1-[...].
2-[...].
3-The provisions of paragraph 1 shall not apply when the taxable person, in the year to which he / she respects the
income statement at IRS headquarters, only earn income from work
dependent or pension of an amount equal to or less than € 8500. "
Article 10.
Amendment to Decree-Law No 26/99 of January 28
Articles 1, 3, 9 and 10 of the Decree-Law No. 26/99 of January 28, pass to
next essay:
" Article 1.
[...]
1-The present diploma sets out the conditions of issue and allocation with
general character of valleys called "social valleys", which are grouped together in
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two categories:
a) "Vales childhood", intended for the payment of crèches, jardins-de-
childhood and lactaries;
b) "Valleys education", intended for the payment of schools,
educational establishments and other education services, as well as
of expenses with textbooks and textbooks.
2-The social valleys are for the purpose of potentiating, by means of the constitution of
funds, the support of the employing entities to their employees who
have dependent children or equated persons at the following ages:
a) Under the age of seven years-Valleys childhood;
b) Aged between the seven years and the 25-Valleys education.
3-For the purposes of the provisions of the preceding paragraph, they shall be deemed to be assimilated
adopted, tuteled and any other minors with age not exceeding the
25 years, whose responsibility for education and livelihood is in office
of the workers.
Article 3.
[...]
1-Considerate social valleys the titles which, pursuant to this diploma,
incorporate the right to the provision of education and support services to the
family with children or riding, as well as to the acquisition of manuals and
school textbooks, whose ages fall within the scales referred to in paragraph 2
of Article 1, of the workers on account of outrain.
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2-[...].
3-Social valleys must compulsorily contain the following particulars:
a) Expression "valley childhood" or "valley education";
b) [...];
c) [...];
d) [...];
e) [...];
f) [...];
g) [...].
Article 9.
[...]
1-Social valleys can only be allocated to workers who have
children or equiped with age not exceeding 25 years with respect to the
which have the responsibility for education and livelihood.
2-[...].
3-[ ... ].
Article 10.
[...]
1-The charges laid down in Article 2 supported by the entities
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employees are considered to be costs or losses of exercise in the terms
of Article 43 (9) of the Income Code on the Income of
Collective People.
2-[...]. "
Article 11.
Special scheme applicable to the most-real estate valuations
1-A The exclusion of taxation provided for in Article 10 (5) of the IRS Code is extendable to the
situations where the value of achievement is applied in amortization of possible loan
contracted for the acquisition of the divested real estate.
2-In the situations referred to in the preceding paragraph in which the achievement value is only partially
applied for the purpose laid down therein, the exclusion of taxation covers only the proportional part
of the gains corresponding to that application.
3-The scheme provided for in paragraph 1 shall not apply if, at the date of the disposal, the taxable person is the owner
of another housing estate.
4-The provisions of the preceding paragraphs shall apply to the disposals of immovable property occurring in the years 2015 a
2020, in which loan contracts have been concluded by December 31, 2014.
Article 12.
Evolution of the family quotient
1-Taking into account the results achieved by the reform of the taxation of income of people
natural persons operated by this Law and in function of the assessment of the evolution of the economic situation and
country financial, the dividers of the family quotient corresponding to the dependents that integrate the
household and ancestry are to be increased, in the years 2016 and 2017, respectively:
a) For 0.4 and 0.5, in the cases provided for in paragraph a ) of Article 68 (3) and 4 (4)-A, para. a ) of the n.
1 and in Article 69 (2) of the IRS Code; and
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b) For 0.2 and 0.25 in the cases provided for in paragraph b ) of Article 68 (3)-A and in point (s) b ) of paragraph 1 of the
article 69 of the IRS Code.
2-As a function of the weighting taken in the terms of the preceding paragraph, they shall also be increased
in 12.5%, in the years 2016 and 2017, the limits to the application of the family quotient.
Article 13.
Evolution of the surcharge in IRS headquarters and the additional rate of solidarity
Taking into account the results achieved by the reform of the taxation of income of the
natural persons operated by this Law and in function of the assessment of the evolution of the
economic and financial situation of the country, should the Government weigh the elimination
progressive of the surcharge in IRS headquarters and the additional rate of solidarity.
Article 14.
Clause of the most taxpayer-friendly regime
1-From the application of the standards relating to the IRS settlement rules, specifically those arising from the
introduction of the family quotient, of the non-subjection applicable to the benefits provided for in the Decree-Law n.
26/99, of January 28, of the deduction of education and training expenses and changes in respect of
deductions to the collection, arising from the present law, may not result, in respect of the income of 2015,
2016 and 2017, for taxpayers who keep the quality of resident, uninterrupted, to the
long of each of those years, a tax higher than that would result from the application of the legal provisions
in force in 2014, without prejudice to the provisions of the following.
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2-The passive subjects of IRS have the right to opt for the application of the most taxpayer-friendly scheme
provided for in paragraph 1 in the declaration provided for in Article 57 of the IRS Code and in the legal respect period,
owing to this case in it confirming health, education and housing expenditure, and discriminating in the
Portal of Finance the respective invoices or supporting documents, proceeding, being the case, to
prior collection of those found to be missing, in both cases in the terms set out in Article 78-B
of the IRS Code.
3-A Tax and Customs Authority sends to taxable persons the demonstrative note of settlement more
favorable to the taxpayer that results from the application of the provisions in the preceding paragraphs.
4-Taking into account the results achieved by the reform of the taxation of income of people
natural persons operated by this Law and in function of the assessment of the evolution of the economic situation and
financial in the country, should the Government consider increasing the deduction on general family expenses to
from 2018.
Article 15.
Transitional arrangement
1-Until the end of the month of March 2015, the passive IRS subjects framed in the simplified regime of the
category B may opt for the scheme of organized accounting.
2-The new regime of residence determination is applicable only to situations of residence alteration which
occur after the entry into force of this Law.
3-The transitional arrangements provided for in Article 3 (7) of the IRS Code shall apply, with the necessary
adaptations, to situations in which by virtue of the entry into force of this Law the taxable persons pass
to be subject to the new income recognition scheme provided for in paragraph 6 of the same article.
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4-The regime provided for in Article 31 (10) of the IRS Code shall apply only to taxable persons who
proceed to the opening of activity on or after January 1, 2015 and which meet the assumptions for the
your application.
5-The one set out in Article 41 (7) of the IRS Code is applicable only to expendituth carried out after the
entry into force of this Law.
6-Article 55 of the IRS Code, with the wording given by this Law, shall only be applicable to losses
verified after January 1, 2015.
7-A point a ) of Article 2 (4), paragraph 2 h ) of Article 5 (2), Article 20 (6), Article 3 (3)
43. and Article 101 (8) of the IRS Code, with the wording given by this Law, have a nature
interpretative.
Article 16.
Abrogation standard
They are revoked:
a) Article 2 (8) and (2), paragraphs 7 and 9 of Article 5, paragraph 5 (2) c ) of Article 10 (6), para. 1
of Art. 14 (14), Article 25 (9), 11, 12 and 13 of Article 28 (7),
the paragraphs 7 and 8 of Article 33, Article 53 (5), paragraphs 2, 3, 5 and 6 of Article 55, paragraphs (55) c ) and
d ) of Article 1 (1) and paragraphs 2, 13 and 14 of Article 71, paragraphs 4 and 7 of Article 72, the points f ) and g ) of the n.
1, the paragraphs 4, 7 and 8 of Article 78, Articles 79, 82, 84, 85, 85 and 88, Article 5 (5)
98, the paragraphs 2 and 3 of Article 103, paragraphs 4 and 5 of Article 119, the points b ) and c ) of paragraph 1 and the n.
2 of Article 127, Articles 132 to 134 and 137, Article 140 (4) and (140), Articles 142,
144, 145 and 147, Article 148 (1) and 2 (2) and the IRS Code Article 148;
b) Article 66 (10)-B and Article 74 of the EBF;
c) Article 27 (3) and Article 90 (2) of the LGT;
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d) Article 102 (2), Art. 131 (2) and Article 132 (5) of the CPPT;
e) Article 7 of Law No 6/2001 of May 11;
f) The Decree-Law No. 42/91 of January 22.
Article 17.
Production of effects
1-A This Law produces effects as of January 1, 2015.
2-Paragraphs 5 and 6 of Article 10 of the IRS Code, with the wording given by this Law, apply only to the
more-valued ascertained as of January 1, 2015.
3-The new delivery times for compliments of declarative obligations set out in this Law
produce effects only as of January 1, 2016.
4-Without prejudice to the provisions of the preceding paragraph, paragraphs 3 a to 5 of Article 119 of the IRS Code, with the
wording given by this Law, they apply to the declarative obligations that should be fulfilled from
January 1, 2015.
Article 18.
Entry into force
This Law shall come into force on the day following that of its publication.
Seen and approved in Council of Ministers of October 16, 2014
The Prime Minister
The Minister of the Presidency and Parliamentary Affairs
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