Key Benefits:
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Proposal for Law No 257 /XII
Exhibition of Motives
The reform of green taxation consists of the amendment, in a transversal and integrated manner, of the
environmental tax standards in the sectors of energy and emissions, transport, water,
waste, land use planning, forests and biodiversity.
This reform has for goals to contribute to ecoinnovation and efficiency in the use of
resources, the reduction of energy dependence from abroad and the induction of patterns of
more sustainable production and consumption, nurturing entrepreneurship and the creation of
employment, the efficient realization of international goals and objectives and the diversification of
sources of revenue, in a context of fiscal neutrality and economic competitiveness.
The reform is based on a threefold dividend, based on promoting growth
sustainable economic and in the balance of public accounts, while promoting
protection measures of the environment.
The reform of green taxation creates conditions for, through the worsening of taxes
on pollution and on the degradation of natural resources, reduce other taxes,
specifically those that focus on income or increase tax benefits in
energy efficiency projects.
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To ensure fiscal neutrality, the net increase in revenue is to be used for
decrease other taxes, having the Reform Commission appointed by the Despacho
n. 1962/2014, of the Minister of the Environment, Regional Planning and Energy and the
Secretary of State for Tax Affairs, published in the Journal of the Republic , 2 th grade, from 7
of February, proceeded to an analysis of the environmental and economic impact of the reform
through four technological and economic models applied to the Portuguese economy-
"TIMES", "DGEP", "MODEM" and "GEM".
The Commission's proposals were the subject of a broad process of consultation and discussion
public, where more than 100 entities and individuals who contributed to the
reform project submitted to the Government, on September 15, 2014.
With a view to enabling the tendential transition to a low-carbon economy, it is
counsel the creation of carbon taxation in the non-CELE sector, in the form of a
added, with an indexed rate at the price of carbon in the CELE sector, and the
legislator set a minimum value, periodically updated, for the price of the tonne of
CO2.
In the same line, incentive measures are presented to electric mobility, attest the
manifold and recognized advantages that it represents for the environment and the scales
Portuguese commercial, as well as the aggravation of the rates of the Vehicle Tax
(ISV), depending on the emissions of CO2.
Measures are also planned that promote the use of public transport, well
as an incentive scheme for the slaughter of end-of-life vehicles.
In the area of water is reviewed the rate of water resources in the light of the National Strategic Plan
for the Water Supply Sector for Water and Sanitation of Wastewater-PENSAAR
2020, with application only in 2016, and the overall rate of waste, in the line of the advocate in the
Strategic Plan for Urban Waste (PERSU 2020).
Still in the waste sector, it is proposed to make a contribution on the bags of
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plastic, worth 8 cents per bag, with the aim of reducing their use to
a maximum level of 50 bags per capita /year, in 2015, face to the approximately 466 current and from 35
per capita /year, in 2016.
Within the framework of spatial planning, forests and biodiversity are proposed
measures to promote an equitable allocation of revenue from spillage
municipal, when they are concerned with projects of natural resource exploitation and
treatment of waste that covers various municipalities as well as benefiting the
buildings with energy efficiency, the buildings object of urbanistic rehabilitation, the buildings
affections to the production of renewable energy, the buildings with forest use and the rustic buildings
integrated into classified or protected areas, which provide ecosystem services
in Municipal Tax Office on Real estate (IMI), preventing, still, the reinforcement of the
Fund for the Conservation of Nature and Biodiversity.
The reform of green taxation strengthens the freedom and responsibility of consumers and
of the producers, contributing, through internalization in the price of externalities
environmental, for a reorientation of behaviors and for new patterns of consumption and
more sustainable production.
This reform also contributes to the development of new activities
economic and for the creation of employment, as attested in the impact assessment
economic that the Commission has promoted.
The reform of green taxation is, still, in line with the general principles and the
objectives that govern the environment policy, specifically those identified in the standards and
national and European Union guidelines, with a view to contributing to achieving the targets of
environment and energy set out in the national plans and commitments made by
Portugal at the European level, namely the biodiversity conservation objectives of the
European Union for 2020.
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Attentive to matter, at the headquarters of the legislative process taking place in the Assembly of the Republic,
are to be heard from the self-governing bodies of the autonomous regions and the Association
National of Portuguese Municipalities.
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:
CHAPTER I
Object
Article 1.
Object
1-A This Law proceeds to the reform of environmental taxation by changing the following
diplomas:
a) The Tax Code on the Income Of Singular Persons (Code of the
IRS), approved by the Decree-Law No 442-A/88 of November 30;
b) The Income Tax Code of Collective Persons (IRC Code),
approved by Decree-Law No 442-B/88 of November 30;
c) The Value Added Tax Code (VAT Code), approved
by Decree-Law No 394-B/84 of December 26;
d) The Municipal Tax Code on Real Estate (IMI Code), approved by the
Decree-Law No 287/2003 of November 12;
e) The Code of the Tax on Vehicles (ISV Code), passed by the Law
n 22-A/2007 of June 29;
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f) The Code of Special Consumption Taxes (IEC Code), approved by the
Decree-Law No 73/2010 of June 21;
g) The Status of Tax Benefits (EBF), approved by the Decree-Law No. 215/89,
of July 1;
h) The Act No. 35/98 of July 18;
i) The Act No. 63/2012 of December 10;
j) The Act No. 73/2013 of September 3;
k) The Decree-Law No 63/2004 of March 22;
l) The Decree-Law No 71/2006 of March 24;
m) The Decree-Law No 178/2006 of September 5;
n) The Decree-Law No 97/2008 of June 11;
o) The Decree-Law No 150/2008 of July 30;
p) The Decree-Law No 171/2009 of August 3;
q) The Decree-Law No 39/2010 of April 26;
r) The Decree-Law No 50/2010 of May 20;
s) The Regulatory Decree No. 25/2009 of September 14;
t) The Portaria No. 467/2010 of July 7.
2-A present law, still, a tax incentive for the slaughter of end-of-life vehicles and
creates the contribution on lightweight plastic bags.
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CHAPTER II
Amendment of Codes and the Status of Tax Benefits
SECTION I
Tax Code on the Incomes Of Singular Persons
Article 2.
Amendment to the Income Tax Code of Singular People
Article 73 of the IRS Code, approved by the Decree-Law No. 442-A/88, of 30 of
november, goes on to have the following essay:
" Article 73.
[...]
1-[...].
2-[...].
3-[...]
4-[...].
5-[...].
6-[...].
7-[...].
8-Excluded from the provisions of paragraphs 2, 7, 10 and 11 the taxable persons to whom
is applied to the simplified regime for determining taxable profit
provided for in Articles 28 and 31.
9-[...].
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10-In the case of lightweight passenger cars or hybrid mists plugin , the
rates referred to in points a ) and b ) of paragraph 2 are, respectively, 5% and
10%.
11-In the case of lightweight or mixed passenger cars of passengers
liquefied petroleum (LPG) or vehicular natural gas (GNV), the rates referred to
in the points a) and b ) of paragraph 2 are, respectively, of 7.5% and 15%. "
SECTION II
Tax Code on the Incomes Of Collective Persons
Article 3.
Amendment to the Income Tax Code of Collective Persons
Articles 39 and 88 of the IRC Code, approved by the Decree-Law No. 442-B/88, of 30
of November, go on to have the following essay:
" Article 39.
[...]
1-[...]:
a) [...];
b) [...];
c) [...];
d) Those constituted with the aim of making face to the burdens with the
redress of the environmental damage of the places affected to the
exploitation, where this is mandatory under the legislation
applicable and after the cessation of this.
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2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
Article 88.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
7-[...].
8-[...].
9-[...]
10-[...]
11-[...].
12-[...].
13-[...].
14-[...].
15-[...].
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16-[...].
17-In the case of lightweight hybrid passenger cars plugin , the fees
referred to in points a ), b) and c ) of paragraph 3 are, respectively, of 5%, 10% and
17.5%.
18-In the case of lightweight passenger cars moved to LPG or GNV, the
rates referred to in points a ), b ) and c ) of paragraph 3 are, respectively, of 7.5%,
15% and 27.5%. "
SECTION III
Value Added Tax Code
Article 4.
Amendment to the Value Added Tax Code
Article 21 of the VAT Code, approved by the Decree-Law No. 394-B/84, of 26 of
December, goes on to have the following essay:
" Article 21.
[...]
1-[...].
2-[...]:
a) [...];
b) [...];
c) [...];
d) [...];
e) [...];
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f) Expenses mentioned in the letter a ) from the previous number, when
respect for electric or hybrid tourism viatures plugin .
g) Expenses mentioned in the letter a ) from the previous number, when
respect the touring viatures moved to LPG or GNV, in the
ratio of 50%.
3-[...]. "
Article 5.
Addition to list I appends to the VAT Code
It is added up to 2.31 to Schedule I attached to the VAT Code, approved by the Decree-Law
n 394-B/84, of December 26, with the following essay:
"2.31-velocity repair services."
SECTION IV
Municipal Tax Code on Real Estate
Article 6.
Amendment to the Municipal Tax Code on Real Estate
Articles 43, 76 and 112 of the IMI Code, approved by the Decree-Law No. 287/2003,
of November 12, they go on to have the following essay:
" Article 43.
[...]
1-The coefficient of quality and comfort (Cq) is applied to the base value of the
building edited, and may be majored up to 1.7 and minored up to 0.5, and
obtains by adding to the unit the majorative coefficients and subtracting the
minority who appear in the following tables:
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TABLE I
Urban buildings intended for housing
Elements of quality and comfort Coefficient
Majorations:
Unifamily housing .....................................................
Location in closed condo ..............................
Individual garage .........................................................
Collective garage ...........................................................
Individual pool ............................................................
Collective pool ..............................................................
Fields of tennis ..............................................................
Other leisure equipment .........................................
Constructive quality ......................................................
Excecional location .................................................
Central climatization system .....................................
Elevators in buildings of less than four floors .........
Location and relative operationality .......................
Up to 0.20
0.20
0.04
0.03
0.06
0.03
0.03
0.04
Up to 0.15
Up to 0.10
0.03
0.02
Up to 0.05
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Minorassets:
Inexistence of cooking
Inexistence of sanitary facilities
Non-existence of public or private water network
Lack of public or private network of electricity
Non-existence of public or private gas network
Lack of public or private network of sewage
Lack of paved streets
No elevator in buildings with more than three floors
Existence of areas lower than regulatory
Poor state of conservation
Location and relative operationality
0.10
0.10
0.08
0.10
0.02
0.05
0.03
0.02
0.05
Up to 0.05
Up to 0.05
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TABLE II
Urban buildings intended for trade, industry and services
Elements of quality and comfort Coefficient
Majorations:
Location in commercial centre .....................................
Location in buildings intended for offices ..........
Central climatization system ......................................
Constructive quality .....................................................
Existence of elevator (es) and or escalator (s) ......
Location and relative operationality ........................
Minorassets:
Inexistence of sanitary facilities
Non-existence of public or private water network
Lack of public or private network of electricity
Lack of public or private network of sewage
Lack of paved streets
No elevator in buildings with more than three floors
Poor state of conservation
Location and relative operationality
0.25
0.10
0.10
Up to 0.10
0.03
Up to 0.20
0.10
0.08
0.10
0.05
0.03
0.02
Up to 0.05
Up to 0.10
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2-[...]:
a) [...];
b) [...];
c) [...];
d) [...];
e) [...];
f) [...];
g) [...];
h) [...];
i) [...];
j) [...];
l) [...];
m) [...];
n) [...];
o) [ Repealed ].
3-[...].
Article 76.
[...]
1-[...].
2-[...].
3-[...].
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4-By the request for the second assessment referred to in the preceding paragraph is
due by the applicant an initial fee, to be set between 7.5 and 30 units of
account, taking into account the complexity of the matter.
5-[...].
6-[...].
7-[...].
8-[...].
9-[...].
10-[...].
11-[...].
12-[...].
13-[...].
14-[...].
Article 112.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-The municipalities, by deliberation of the municipal assembly, set the rate
to be applied in each year, within the intervals set out in the paragraph c ) of paragraph 1,
may this be fixed by freguesia.
6-[...].
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7-[...].
8-[...].
9-[...].
10-[...]
11-[...]
12-[...].
13-[...].
14-[...].
15-[...].
16-[...]. "
SECTION V
Impost Code on Vehicles
Article 7.
Amendment to the Tax Code on Vehicles
Articles 7, 8, 10, 53, 53 and 56 of the ISV Code, passed by the Law
n 22-A/2007, of June 29, go on to have the following essay:
" Article 7.
[...]
1-[...]:
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TABLE A
Component cylinder
Level of cylinder
(in cubic centimeters)
Fees by
centimeters
cubic
(in euros)
Parcel to
abater
(in euros)
Up to 1250
More than 1250
1.00
4.70
740.55
5 to 362.67
Environmental component
Petrol vehicles
Step of CO2
(in grams per kilometre)
Fees
(in euros)
Parcel to
abater
(in euros)
Up to 115 ....................
From 116 a to 145 ..........
From 146 a to 175 ..........
From 176 a to 195 ..........
More than 195 ............
4.15
37.91
44.00
111.85
147.69
390.35
4 to 281.66
5 to 161.20
17 to 047.04
24 to 021.60
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Diesel vehicles
Step of CO2
(in grams per
kilometre)
Fees
(in euros)
Parcel to
abater
(in euros)
Up to 95 .......................
From 96 a to 120 .................
From 121 a to 140...
From 141 a to 160...
More than 160 ..............
19.97
57.15
126.75
140.96
193.61
1 to 586.51
5 to 173.80
13 to 642.70
15 to 684.40
24 to 137.71
2-[...].
TABLE B
Component cylinder
Level of cylinder
(in centimeters
cubic)
Fees by
centimeters
cubic
(in euros)
Parcel to
abater
(in euros)
Up to 1250
More than 1250
4.47
10.57
2 to 883.65
10 to 506.16
3-[...].
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4-[...].
5-[...].
6-[...].
7-[...]
8-[...].
Article 8.
[...]
1-An intermediate rate is applicable, corresponding to the percentages below
indicated of the tax resulting from the application of the table A constant of para. 1
of the previous article, to the following vehicles:
a) 60%, to the passenger cars that present themselves
equipped with hybrid motors, prepared for consumption, in its
propulsion system, whether of electric or solar power or of
gasoline or diesel fuel.
b) 50%, to light-weight cars of mixed use, with gross weight
higher than 2500 kg, minimum lotation of seven places, including the one
conductor, and that do not present traction to the four wheels, permanent
or adaptable;
c) 40%, to light passenger cars using
exclusively as fuel liquefied petroleum gases (LPG)
or natural gas;
d) 25%, to passenger cars equipped with engines
hybrids plug-in, whose battery can be charged via wire to the
electric grid and have a minimal autonomy, in the electric mode,
of 25 kilometres.
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2-[...].
3-[...].
Article 10.
[...]
[...]:
TABLE C
Article 52.
[...]
1-Are exempt from the tax the vehicles for collective transport of users
with lotation of nine places, including that of the driver, acquired by title
free or onerous, by private institutions of social solidarity that
are intended for transportation in activities of public interest and that if
show appropriate to their nature and purposes, provided that, in any
case, possess an emission level of CO2 up to 180 gr / km.
Level of cylinder
(in cubic centimeters)
Value
(in euros)
From 120 until 250 .........
From 251 until 350 .........
From 351 until 500 .........
From 501 until 750 .........
More than 750 .............
62.00
77.00
103.00
155.00
206.00
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2-[...].
3-[...].
Article 53.
[...]
1-The passenger cars and mixed-use cars that are intended
to the rental service with driver-taxis, letter 'A' and letter 'T',
introduced in consumption and present up to four years of use,
counted since the assignment of the first matriculation and respect documents,
and do not have CO2 emission levels higher than 160 g/km,
confirmed by the compliant certificate of conformity, benefit from a
exemption corresponding to 70% of the amount of tax.
2-[...].
3-[...].
4-[...].
5-[...].
6-[...].
Article 56.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-[...].
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6-For the purposes set out in paragraph 1, they are exempted from the presentation of the
legal habilitation for the conduct, the persons referred to in points a) and and ) from the
n. 1 of the previous article, provided that they present an incapacity
permanent of a motor nature equal to or greater than 80%, as well as the
persons referred to in points b ), c ) and d ) of paragraph 1 of the same article since
observed the conditions and degrees of disability set out in the said
points (. "
SECTION VI
Code of Excise Taxes
Article 8.
Addition to the Code of Excise Taxes
It is added to the IEC Code, approved by the Decree-Law No. 73/2010 of June 21, the
article 92-A, with the following essay:
" Article 92.
Added on the emissions of CO2
1-In addition to the fees provided for in the previous article, petroleum products and
energy provided in the following table are still subject to a
added application resulting from the application of a fee, calculated in the terms of the
the following number, and according to the constant adding factors
of the same table:
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Adding Factor
Gasoline 2.271654
Oil 2.453658
Diesel (covers diesel
road, diesel
colored and marked and
heating diesel oil)
2.474862
GPL 2.902600
Natural gas 0.056100
Fueloil 3.096000
Coke 2.696100
Coal 2.265670
2-The value of the rate referred to in the preceding paragraph to be invigorated in each year (n), is
calculated in the previous year (n-1) as arithmetic average of the resulting price
of the auctions of greenhouse gas emission allowances, carried out in the
scope of the European Emission Licence Trade, between July 1 of the
year n-2 and June 30 of the year n-1.
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3-According to price developments under the terms of the previous number, the
Government may set a minimum value, updated periodically, for the
ton of CO2.
4-The addition focuses on petroleum and energy products
referred to in the previous article and in paragraph 1 when subject to tax and not
exempt.
5-It is applicable to the settlement, collection and payment the provisions of the present
Code, in the general tax law and in the Code of Procedure and Process
Tributary, with the due adaptations. "
SECTION VII
Status of Tax Benefits
Article 9.
Amendment to the Status of Tax Benefits
Articles 44 and 45 of the EBF, approved by the Decree-Law No. 215/89 of July 1,
go on to have the following essay:
" Article 44.
[...]
1-[...]:
a) [...];
b) [...];
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c) [...];
d) [...];
e) [...];
f) [...];
g) [...];
h) [...];
i) [...];
j) [...];
l) [...];
m) [...];
n) [...];
o) [...];
p) The buildings exclusively affections to supply activity
water public to populations, from wastewater sanitation
urban and municipal municipal waste management systems.
2-[...]:
a) In respect of the situations provided for in points a ) a d ), g ) a i ), m) and p) ,
in the year, inclusive, in which the building or part of the building is
intended for the purposes therein;
b) [...];
c) [...];
d) [...].
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3-[...].
4-[...].
5-[...].
6-[...].
7-[...].
8-[...].
9-[...].
10-[...].
11-[...].
12-[...].
Article 45.
[...]
1-Stay exempt from municipal tax on real estate the urban buildings
object of urbanistic rehabilitation, for the period of three years to be counted from the year,
inclusive, from the issuance of the respect to the Cameroon license.
2-Stay exempt from municipal tax on the onerous transmissions of
real estate the acquisitions of urban buildings intended for rehabilitation
urbanistic, provided that, within three years of the date of acquisition,
the acquirer starts his respects works.
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3-For the effect of the provisions of the preceding paragraphs, it is understood by
urban rehabilitation the process of transformation of urbanized soil,
understanding the execution of construction works, reconstruction,
change, magnification, demolition and conservation of buildings, such as
defined in the Legal Regime of Urbanization and Edification, with the
goal of improving the conditions of use, conserving your character
fundamental, as well as the set of urbanistic operations and
loosing and urbanization works, which aim at the recovery of zones
historical and critical areas of recovery and urbanistic conversion, being
such rehabilitation certified by the Institute of Housing and Rehabilitation
Urban, I.P., or by the municipal chamber, as the case may be, and provided that, in
any case, be ascribed to that building, when it is demanded, a
energy rating equal to or higher than A or when, following that
rehabilitation, to be assigned higher energy class than previously
certified, on at least two levels, pursuant to the Decree-Law
n ° 118/2013 of August 20, with the exception of cases in which such buildings
find themselves dispensed with one or more energy efficiency requirements,
particularly in accordance with the provisions of Article 6 of the Decree-Law
n. 53/2014, of April 8.
4-[...].
5-[...].
6-[...].
7-[...].
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Article 10.
Addition to the Status of Tax Benefits
They are deferred to the EBF, approved by the Decree-Law No. 215/89 of July 1, the articles
44.-A, 44.-B, 59.-A, 59.-B, 59.-C and 59. º-D, with the following essay:
" Article 44.
Urban buildings earmarked for energy production from renewable sources
1-Stay subject to a 50% reduction of the municipal tax rate on
real estate the buildings set out in the paragraph d ) of Article 6 (1) of the Code of the
Municipal Tax on Real Estate that are exclusively affection to the
energy production from renewable sources.
2-A reduction of collection referred to in the previous number starts in the year,
inclusive, where the predicted affectation for the purpose of the reduction of the
collection.
3-A The collection reduction provided for in paragraph 1 is recognized by the head of the service of
finance of the situation of the building, in application duly
documented, which must be presented by the taxable persons in the service
of finance from the area of the building, within 60 days counted from the verification
of the determinant fact of the reduction to collection.
4-In the situation covered by the preceding paragraph, if the application is submitted
in addition to the period referred to, the exemption starts from the immediate year,
inclusive, to that of your presentation.
5-A collection reduction provided for in paragraph 1 vigora while the affectation to production
of energy from renewable sources keep up, by staying the subject
passive thank you to communicate to the finance service of the building area, in the
period of 60 days counted from the relevant fact, the term of such affectation.
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6-The benefit provided for in this Article vigour for the period of five years.
Article 44-B
Other benefits with environmental character assigned to real estate
1-The municipalities, by deliberation of the municipal assembly, may fix
a reduction of up to 15% percent of the municipal tax rate on real estate to be invigorate
in the year to which it respects the tax, to be applied to urban buildings with
energy efficiency.
2-There is considered to be energy efficiency, for the effects of the previous number,
in the following cases:
a) When it has been assigned to the building an equal energy class or
higher than A, pursuant to the provisions of the Decree-Law No. 118/2013,
of August 20;
b) When, as a result of the execution of construction works,
reconstruction, alteration, extension and conservation of buildings, the class
energy assigned to the building is superior, in at least two
classes, in the face of the previously certified energy class; or
c) When the building takes advantage of treated wastewater or rainwater,
on the terms to be defined by porterie of the members of the Government
responsible for the areas of finance and the environment.
3-The municipalities, by deliberation of the municipal assembly, may fix
a reduction, by 50%, of the municipal tax rate on real estate that
invigorate in the year to which you respect the tax, to apply to the rustic buildings
integrated into classified areas that provide ecosystem services
not appropriate by the market, as long as they are recognized as such
by the Institute of the Conservation of Nature and Forests, I.P.
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4-The benefits provided for in paragraph 1 and in the preceding paragraph shall start in the year,
inclusive, to that of the verification of the determinant fact of the rate reduction.
5-The benefits provided for in paragraphs 1 and 3 depend on recognition of the
head of the area's finance service of the building situation, in application
properly documented, which must be submitted by the subjects
liabilities within 60 days counted from the verification of the determinant fact
of the said benefit.
6-In the situations covered by the preceding paragraph, if the application is submitted
in addition to the said deadline, the benefit starts from the immediate year,
inclusive, to that of your presentation.
7-The benefits provided for in this article Invigorated by the period of five
years.
Article 59-The
Support measures for the road transport of passengers and goods
The spending supported with the acquisition, in Portuguese territory, of electricity,
vehicular natural gas (GNV) and liquefied petroleum gases (LPG) for
supply of vehicles are deductible in value corresponding to 130%, in the
case of electricity, and at 120%, in the case of GNV and GPL, of the respect
amount, for the purposes of determining the taxable profit at IRC headquarters and
of the category B of the IRS, in the latter case when there is an option by the scheme of the
organized accounting, when it deals with:
a) Vehicles affections for public transport of passengers, with lotion
equal to or greater than 22 seats that are registered as elements
of the tangible fixed asset of IRC passive subjects that are
licensed by the Institute of Mobility and Transport, I.P. (IMT,
I.P.);
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b) Vehicles affection for the road transport of goods, public or
on account of outrain, with gross weight equal to or greater than 3.5 t,
registered as elements of the tangible fixed asset of passive subjects
of IRC and which are licensed by the IMT, I.P.;
c) Vehicles affection for transport in taxi, registered as elements of the
tangible fixed asset of the passive subjects of IRS or IRC, with
organized accounting and that are properly licensed.
Article 59-B
Expenses with systems of car-sharing and bike-sharing
1-It is considered to be spent from the taxation period for the purposes of determination
of the taxable profit the corresponding value at 110% or 140%,
respects, of the expenditure on systems of car-sharing and bike-sharing
incurred by taxable persons of IRC and IRS, with accounting
organized.
2-For the purposes of the provisions of the preceding paragraph, expenditure shall be deemed to be
systems of car-sharing and bike-sharing those carried out by the taxable person,
upon contract concluded with companies that have per object the management
of systems of car-sharing and bike-sharing , with a view to suppressing its
mobility and logistics needs or to promote the option by
sustainable mobility solutions among your staff at the home displacements
work and provided that, in any case, the taxable person is not in
group relationship, domain, or simple participation with the company with
who celebrates the contract of car-sharing or bike-sharing and the said benefit
have general character.
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3-The benefit provided for in paragraph 1, relating to the promotion of the option by solutions
of sustainable mobility by the staff of the passive subject, is cumulable with
the benefit provided for in Article 43 (15) of the IRC Code concerning the
acquisition of collective public transport passes, with the limit, in
any case, from € 6250 per dependent worker.
Article 59-C
Expenses with fleet of velocity
It is considered to be spent from the taxation period, for the purposes of determining the
taxable profit, the value corresponding to 120% of the expenditure on the acquisition
of velocity fleets for the benefit of the personal of the taxable person, to be defined
by porterie of the members of the Government responsible for the areas of finance and
of the environment, which remain in the heritage of the same during, by the
less, 18 months, as well as the costs borne with the repair and
maintenance of the speedometers belonging to those fleets, to be defined in the same
would pore, provided that the said benefit has general character.
Article 59-D
Tax incentives for forestry activity
1-For purposes of determination of the IRS rate to be applied to earnings of
category B arising from multi-annual forestry holdings, the respect
value is divided:
a) For 12, for the yields that are determined on the basis of
application of the rules arising from the simplified regime;
b) For the sum of the number of years or fraction to which respect the spending
imputed to the taxable profit, in accordance with paragraph 7 of the article
18. of the IRC Code, for income that is determined
on the basis of accounting.
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2-Stay exempt from municipal tax on the onerous transmissions of
real estate and stamp duty, with respect to the allowance 1.1 of the overall table of the
stamp duty, the onerous takeovers of buildings or part of buildings
rustic areas that correspond to forest areas covered by area of
forest intervention (ZIF), pursuant to the provisions of the Decree-Law
n. 127/2005 of August 5, as amended by the Decrees-Laws 15/2009, of
January 14, 2/2011, of January 6, and 27/2014, of February 18, or of
contigui buildings to the same, in the condition of the latter being
covered by a ZIF in a period of three years counted as of the date
of acquisition.
3-Stay exempt from municipal tax on the onerous transmissions of
real estate and stamp duty, with respect to the allowance 1.1 of the overall table of the
stamp duty, the onerous takeovers of buildings or part of buildings
rustic intended for forest holding that are confining with
rustic buildings submitted to drawn up forest management plan, approved
and executed under the terms of the Decree-Law No. 16/2009 of January 14,
changed by Decrees-Leis n. ºs 114/2010, of October 22, and 27/2014,
of February 18, provided that the purchaser is the owner of the building
rustic confining.
4-A exemption provided for in paragraph 2 and 3 is recognised upon presentation, by the
subject liability, of application addressed to the Director General of the Authority
Tax and Customs, accompanied by document proving the
inclusion of the building in the ZIF or by supporting document that the
building is contigul to the building covered by ZIF, in the situations foreseen in the
n. 2, and of the document proving the approval of the management plan
forest and the situation of contiguity of the building, in the situations provided for in the
previous number, to be submitted, in any case, before the act or contract
that originated the transmission.
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5-The request referred to in the preceding paragraph shall contain the identification and
description of the buildings, the end to which it is intended, as well as copy of the decision
of creation or alteration of the ZIF and the relationship of the owners and
forest producers adherent, in the situations provided for in paragraph 2.
6-A acquisition referred to in the final part of paragraph 2, relating to buildings
contigus to buildings covered by ZIF, it cees to benefit from the exemption
when, after the period of three years provided for in the said number, such building
are not covered by ZIF.
7-Stay exempt from Municipal Tax on Real Estate the rustic buildings that
correspond to forest areas adhering to ZIF, pursuant to the provisions of the
Decree-Law No 127/2005 of August 5, amended by the Decrees-Laws
n. ºs 15/2009, January 14, 2/2011, of January 6, and 27/2014, of 18 of
February, and the rustic buildings intended for the forest holding submitted
the forest management plan drawn up, approved and implemented in the terms of the
Decree-Law No 16/2009 of January 14, amended by the Decrees-Laws
n. ºs 114/2010, of October 22, and 27/2014, of February 18.
8-A exemption referred to in the preceding paragraph shall begin in the year, inclusive, in
that the building be covered by forest intervention area or from the
year in which the building is submitted to an elaborate forest management plan,
approved and executed under the terms of the Decree-Law No. 16/2009, of 14 of
January, as amended by the Decrees-Laws 114/2010, of October 22, and
27/2014, of February 18, as applicable.
9-A The exemption provided for in paragraph 7 is recognised by the head of the finance department
of the situation of the building, in duly documented application, that
must be presented by the taxable persons in the area's finance service
of the building, within 60 days counted from the fact check
determinant of the exemption.
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10-In the situation covered by paragraph 7, if the application is submitted in addition
of the period referred to therein, the exemption shall start from the immediate year, inclusive,
to that of your presentation.
11-A exemption provided for in paragraph 7 cesses when the building cede to be covered
by forest intervention zone or with the expiry of the term of the plan of
forest management.
12-For the purposes of determining the taxable profit of taxable persons of
IRC and the passive IRS subjects with organized accounting that
directly exercise an economic activity of a forestry nature or
forest, the financial contributions of the owners and producers
forest adherents to a forest intervention area intended for the
common fund constituted by the respected governing body in the terms of the
article 18 of the Decree-Law No 127/2005 of August 5, amended by the
Decrees-Laws No 15/2009, of January 14, 2/2011, of January 6, and
27/2014, of February 18, are considered to be 130% of the respect
amount, accounted for as an expense of the exercise.
13-The maximum amount of the expected majoration in the preceding paragraph cannot
exceed the equivalent of 8/1000 of the turnover concerning the
exercise in which the contributions are carried out.
14-The provisions of paragraphs 12 and 13 shall apply to the subjects of IRS and IRC who
they fulfil, cumulatively, the following conditions:
a) Your taxable profit is not ascertained by indirect methods;
b) The respect of forestry or forestry production is submitted to a
drawn up, approved and executed forest management plan in the terms
of the Decree-Law No. 16/2009 of January 14, as amended by the
Decrees-Laws n. ºs 114/2010, of October 22, and 27/2014, of 18 of
February. "
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CHAPTER III
Other legislative changes
Article 11.
Amendment to Law No. 35/98 of July 18
Article 14 of Law No. 35/98 of July 18, which defines the status of organizations not
environment government, goes on to have the following essay:
" Article 14.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-A quota equivalent to 0.5% of the income tax of the
natural persons, settled on the basis of the annual statements, may be
intended by the taxpayer, for environmental purposes, to an entity referred to
in Article 1 that has been recognized as a collective utility person
public, pursuant to Art. 4, through the indication of that entity in the
declaration of income, and provided that this entity has required the
respects tax benefit.
6-The monies intended, in the terms of the preceding paragraph, to the ONGA are
delivered by the Treasury to the same, which they present to the Authority
Tax and Customs an annual report of the destination given to the amounts
received.
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7-The taxpayer who does not use the faculty provided for in paragraph 5 may make a
equivalent tax consignment in favour of a collective utility person
public for environmental purposes, which indicates in its income statement.
8-For the purposes of the provisions of paragraphs 5 and 7, the Portuguese Agency of the
Environment, I.P., shall proceed to the creation and maintenance of a registration of the
how do they build the beneficiary entities.
9-A The constant information of the said register shall be reported
annually to the Tax and Customs Authority, for the purpose of
verification of the possibility of consignment provided for in paragraphs 5 and 7.
10-A Tax and Customs Authority publishes, on the page of the statements
electronic, up to the 1 th day of the delivery period of the declarations, provided for in the
Article 60 of the Income Tax Code on People's Throughput
Singular, all entities that are in a condition of
benefit from the tax consignment provided for in the n. paragraphs 5 and 7.
11-The monies to be delivered to the entities referred to in paragraphs 5 and 7 shall be
inscribed on a heading of its own in the State Budget.
12-From the demonstrative note of the income tax settlement of the
natural persons must appear in the identification of the beneficiary entity,
as well as the amount laid out in the terms of paragraphs 5 and 7.
13-The monies referred to in paragraphs 5 and 7, relating to tax on the
income of the natural persons settled on the basis of the statements of
income delivered within the legal period, must be transferred to
the beneficiary entities, until March 31 of the year following that of the delivery
of the said declaration.
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14-A Tax consignment provided for in this article is not cumulable with the
tax consignment provided for in Law No. 16/2001 of June 22, being
alternative face to that consignment. "
Article 12.
Amendment to Law No. 63/2012 of December 10
Article 2 of Law No. 63/2012 of December 10 approving tax benefits to the
use of agricultural land, forestry and silvopastoris and the dynamisation of the "land exchange",
go on to have the following essay:
" Article 2.
[...]
1-For the rustic or mixed buildings, in the rustic part, which are being
used for agricultural, forestry or silvopastoris purposes and to meet
enrolled in the predial enrollment, the rate provided for in the a ) of the Article 1 (1)
112. of the Municipal Tax Code on Real Estate is compulsorily
reduced between 50% and 100%.
2-The tax benefit to which the preceding paragraph is concerned is recognised
annually by the head of the area's finance service of the building situation,
upon submission of application in the said service,
accompanied by document proving agricultural use, forest
or silvopastoril of the building regarding the previous year and the inscription of the building
in the predial enrollment.
3-[...]. "
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Article 13.
Amendment to Law No. 73/2013 of September 3
Article 18 of Law No. 73/2013 of September 3 laying down the financial regime of the
local authorities and the inter-municipal entities, it passes the following essay:
" Article 18.
[...]
1-[...].
2-[...].
3-When the turnover of a passive subject results in more than
50% of the exploitation of natural resources or the treatment of waste,
may the interested municipalities propose to give the AT a
fixation of a spill-apportionment formula.
4-A AT proposes, within 90 days, from the date of the submission of the
proposal referred to in the preceding paragraph, the spill-apportionment formula, the
fix by dispatching the members of the Government responsible for the areas of
finance, the environment and the local administration, after the hearing of the subject
passive and the remaining interested municipalities.
5-A The apportionment formula referred to in paragraphs 3 and 4 results from a weighting
of the following factors:
a) Wage mass, including services benefits for the operation and
maintenance of the units affected to the activities referred to in paragraph 3-
30%;
b) Gross margin corresponding to the exploitation of natural resources or
of the treatment of waste, in the terms of accounting standardization
-70%.
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6-In the first year of application of the planned spill apportionment formula
in the preceding paragraph, is assigned to the municipality or municipalities to whose
circumscription has been charged, in the immediately preceding financial year,
on the basis of the provisions of paragraphs 1 and 2, any part of the taxable profit of the
taxable person, a proportion of 50% of the stroke that would be assigned to it
in the following taxation period if the planned formula was not applied
in the previous number, being the remnant of the spill due reparty
on the basis of the formula laid out there.
7-A gross margin as referred to in point b ) of the previous number is awound in
function of the operating area, except in the following situations, where the
gross margin is ascertained in the following terms:
a) In the ratio of 50% depending on the area of installation or exploration
and of 50% depending on the value of the production at the mouth of the mine, of the
miner or concentrated products dispatched or used, in the case
of the mines; and
b) In the ratio of 50% depending on the area of installation or operation,
of 25% in function of the installed power and 25% in function of the
electricity produced, specifically in the case of the centres
water, wind, thermal and photovoltaic electroproducers.
8-For the purposes of the provisions of the preceding paragraphs, it shall be deemed to be:
a) "Municipalities concerned", the municipality or municipalities in whose
territory if it checks for the exploitation of natural resources or the
treatment of waste and the municipality or municipalities to whose
circumscription may be attributable, in accordance with paragraph 2, any part
of taxable profit of the taxable person;
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b) "Exploitation of natural resources or treatment of waste",
any industrial or productive activity, specifically,
exploitation of geological resources, electro-producing centres and
agro-forestry and waste treatment operation;
c) "Treatment of waste", any exploration and management activity
of municipal waste, understanding the treatment of waste
urban resulting from the undifferentiated and selective collection of waste
urban.
9-The time limit referred to in paragraph 4 shall be taken from the date of the recetion of the
proposed by the Tax and Customs Authority for fixing the said
formula.
10-[ Previous Article No 4 ].
11-[ Previous Article No 5 ].
12-[ Previous Article No 6 ].
13-[ Previous Article No 7 ].
14-[ Previous Article No 8 ].
15-[ Previous Article No 9 ].
16-[ Previous Article No 10 ].
17-[ Previous Article No 11 ].
18-[ Previous Article No 12 ]. "
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Article 14.
Addition to the Decree-Law No. 63/2004, of March 22
It is added to the Decree-Law No. 63/2004 of March 22, which creates the Forest Fund
Permanent, Article 6, with the following essay:
" Article 6.
Annual report
The Director of the Fund publishes on the website of the body responsible for the
your management, up to the March 31 of each year, a report from where to const the
description of the recipes obtained and respect application, as well as identification and
description of the activities promoted and financed by the fund in the previous year and
respects selection criteria. "
Article 15.
Addition to the Decree-Law No. 71/2006, of March 24
It is added to the Decree-Law No. 71/2006 of March 24, as amended by Law No. 64-A/2008, of
December 31, by the Decree-Law No. 29-A/2011 of March 1 and by the Laws
n. ºs 66-B/2012, December 31, and 83-C/2013, of December 31, which creates the Fund
Portuguese of Carbon, Article 6, with the following essay:
" Article 6.
Annual report
The ndo p lica manager at the s tio in the nternet of the or anism responsible for the
s a are, in the technical strand, up to the March 31 of each year, a
report from where the description of the recipes obtained and respect is applied,
as well as the identification and description of the activities promoted and financed
by the fund in the previous year and respect selection criteria. "
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Article 16.
Amendment to Decree-Law No 178/2006 of September 5
Article 58 of the Decree-Law No. 178/2006 of September 5 approving the general scheme of the
waste management, goes on to have the following essay:
" Article 58.
[...]
1-The entities responsible for management systems of specific flows of
waste, individual or integrated, of waste management systems
multimunicipal or intermunicipal urban, incineration facilities and
waste deposition, are obligated to the payment of a management fee
of waste aiming to compensate for the administrative costs of
monitoring of the respective activities, encouraging the reduction of the
production of waste, stimulate compliance with national goals in
waste management matter and improve the sector's performance.
2-A waste management fee should be object of gradual increase in agreement
with the general principles laid down in this Decree-law and in the
planning instruments in force, and should take over, between 2015 and
2020, the following values:
Year 2015 2016 2017 2018 2019 2020
Value of TGR
(€/ton res d os) 5.5 6.6 7.7 8.8 9.9 11.0
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3-A The waste management fee has annual periodicity and focuses on the
quantity and final destination of waste managed by the entities referred to in the
n. 1, in the following terms:
a) 100% of the value of the TGR defined in the preceding number, by each
tonne of waste deposited in landfill (disposal operation
D1);
b) 70% of the value of the TGR defined in the preceding number, by each
tonne of waste that is subjected to operation incineration in
land (disposal operation D10);
c) 25% of the value of the TGR defined in the preceding number, by each
tonne of waste that is submitted to the valorisation operation
energy (R1 valuation operation).
4-To the amount of TGR applied to the waste subjected to the operations of
burning on land (D10 disposal operation) and energy valorisation
(valorisation operation R1) referred to, respectively, in the points b ) and c ) from the
previous number, the corresponding values must be deducted
material appreciation in the following terms:
a) The value of the TGR set out in the b ) from the previous number, by each
ton of waste prized materially from the slag,
when the D10 deletion operation takes place in incinerator
dedicated;
b) The value of the TGR set out in the c ) from the previous number, by each
ton of waste prized materially from the slag,
when the R1 enhancement operation takes place in incinerator
dedicated;
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c) The value of the TGR set out in the c ) from the previous number, by each
tonne of waste embedded in the final product (valorisation
material), when the R1 valorisation operation takes place in ovens of
process of industrial plants;
d) The methodology for determination of the tonnage of waste object of
deductions to TGR must be approved, in advance, by the ANR,
upon duly substantiated proposal of the taxable person.
5-Paragraph 3 shall not apply to waste produced in Portugal whose solutions
techniques imposed by national legislation for their treatment are
subject to TGR or to materials that are disposed of by court order.
6-The waste covered by the paragraph a) of paragraph 3 that are resulting from
others already subject to TGR by the point b ) or paragraph c ) of paragraph 3, inter alia
rejected, unburned, ash, slag, come the reduced TGR of value
corresponding to the fee charged under the terms of the b ) or paragraph c ) from the
same number, as applicable.
7-A res management fee d the poss i the value m nimo € 5000 per s way
passive, with the exception of the entities responsible for management systems
specific flows of waste, individual or integrated.
8-A The waste management fee should be passed on in the tariffs and benefits
financial charged by the taxable persons.
9-The provisions of the preceding paragraph shall not apply to:
a) Component of TGR that comes to be settled pursuant to paragraph 11,
may not your value be included in the tariff charged to the
municipalities;
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b) Component of TGR that comes to be settled under the terms of the
the following number, with respect to the parcel concerning the deviations in
relation to the fulfillment of the targets set on leave associated by
part of the entities responsible for flow management systems
specific to waste, individual or integrated, nor can it be
included in the financial benefits charged to the producers.
10-A waste management fee, applicable to the entities responsible for
systems for management of specific waste streams, individual or
integrated has annual periodicity and is determined by the sum of a
minimum value and subject to a progressive increase factor according to
the following formula:
TGR = VM + a x TGR EG x δ
Where:
TGR = corresponds to the value of TGR payable by the entity
VM = corresponds in the case of the systems integrated to the minimum value a
pay in accordance with the income from sales and services
provided by the managing entities resulting from their activity:
i) € 25000 for income s periores to € 15000000
ii) € 15000 for income between € 1000000 and € 15000000
iii) € 8000 for income less than € 500000
VM matches in the case of individual systems at € 5,000
a = progressive increase factor (1 percent to 1 percent year-of-term of the license;
1.2 to 2. year; 1.4 to 3 and 4 year; 1.6 to 5. year and subsequent, if
applicable)
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TGR EG= 30% of the base value of TGR defined in paragraph 2 by each
ton of waste that represents a deviation to the targets set in the
licences of the entities responsible for flow management systems
specific waste, integrated or individual.
δ = deviation in relation to the c supply of the target (t)
11-The entities responsible for urban waste management systems
multimunicipal or intermunicipal are subject to a management fee of
additional and non-repertocible waste (TGR-NR) to customers,
calculated depending on the deviation to the targets for the year 2020 constants in the
Strategic Plan of Urban Waste Management (PERSU 2020) and the
interim goals that come to be defined in this framework for the years
2016 and 2018:
a) The mid-term evaluation in the years 2016 and 2018 focuses on the A-
targets of selective packaging collection retomas and B-targets for
deposition of landfill RUB, according to the following:
i) In the event of deviation from the fulfilment of the targets, the TGR-NR is
calculated in the following terms and subject to a factor of increase
progressive:
TGR-NR (A, B) = a x TGR x (A) + a x TGR x δ (B)
Where:
a = Progressive increase factor (0.2 for 2016 and 0.5 for 2018)
TGR = value ase of TGR defined in paragraph 2 (€/t)
δ = deviation in relation to the c supply of the target (t)
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ii) The value of TGR-NR is included in the settlement of the TGR referred
in paragraph 3 referring to the years 2016 and 2018
iii) In the event of fulfillment or overcoming of the targets, the subject
passive is not debtor of any value of TGR-NR.
b) The final assessment in the year 2020 focuses on the C-meta target of
preparation for reuse and recycling, in accordance with the following:
i) In the event of deviation from the fulfilment of the target, the TGR-NR is
calculated in the following terms and subject to a factor of increase
progressive:
TGR-NR (C) = a x TGR x δ (C)
Where:
a = Progressive increase factor (1 to 2020)
TGR = value ase of TGR defined in paragraph 2 (€/t)
δ = deviation in relation to the c supply of the target (t)
ii) The value of TGR-NR is included in the settlement of the TGR referred
in paragraph 3 referring to the year 2020.
iii) In the event of fulfillment or overcoming of the targets, the subject
passive is not debtor of any value of TGR-NR.
12-The product of the waste management fee is affection in the following terms:
a) 5% in favour of the Inspectorate-General for Agriculture, the Sea, the Environment and
of Territory Planning (IGAMAOT);
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b) Up to 5% of the amount of TGR in favour of the municipalities that have
fully complied with its financial obligations to the
entities, taxable persons of TGR, to regulate in portaria;
c) 40% in favour of the licensor entity of the management facilities of
waste in question;
d) The remnant in favor of the ANR.
13-The product of the waste management fee covered by paragraph 10 and paragraph 11 is
affection on the following terms:
a) 5% in favour of the Inspectorate-General for Agriculture, the Sea, the Environment and
of Territory Planning (IGAMAOT);
b) The remnant in favor of the ANR.
14-Under the paragraph f ) of Article 7 (2) of the Law No 91/2001 of 20 of
august, annual revenue from the waste management fee
covered by paragraph 2 become consignments:
a) To the Environmental Intervention Fund, at 50% of the global value
raised by the ANR;
b) To the expenses with the financing of activities of the ANR, da
IGAMAOT or the licensing entities of the facilities, as per
applicable that contribute to the fulfillment of the objectives
national on waste management, in the remaining value.
15-The procedures for settlement and collection of the management fee of
waste is fixed by porterie of the member of the responsible government
by the area of the environment.
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16-A The waste management fee is calculated on the basis of the registered information
by the taxable persons on the data recording platform, without prejudice to,
on grounds inherent in the operation of the platform or violation of the
duty to information the liability of taxable persons, be
calculated by recourse to indirect methods of substantiated estimation of the
quantities of managed waste.
17-The member of the Government responsible for the area of the environment may define,
by means of portaria, temporary and specific exemptions to application in paragraph 3,
in situations where the absence of TGR does not endanger the goals
environmental.
18-The provisions of the preceding paragraph shall only apply in situations of resolution of
environmental liabilities in charge of the State, or in the name of this, when it has
been evidenced that the treatment of the waste in question could not have
been effected, in a technical or economically viable manner, through
operations not subject to TGR.
19-In the recovery of valueable waste from landfill, which obeys the standards
defined in the Decree-Law No. 183/2009 of August 10, deducts to the value
of TGR defined in paragraph 2 the value corresponding to the weight of such waste,
up to the maximum of the amount of TGR due by the taxable person.
20-The provisions of Article 60 (1) shall not apply to the rates provided for in the
n. ºs 2, 10 and 11, up to the year 2025. "
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Article 17.
Amendment to Decree-Law No 97/2008 of June 11
Articles 7, 8, 10, 15, 16, 18, 19, 32, 32, 32, 32 and 36 of the Decree-Law
n ° 97/2008 of June 11 establishing the economic and financial regime of resources
water, they go on to have the following essay:
" Article 7.
[...]
1-[...].
2-The base value of the component The is € 0.003 for the ric lt ra, from €
0.00002 for the prod ction of ener ia hydroelectric, from € 0.0027 to the
production of thermoelectric energy, and from € 0.014 for the systems of the
public supply and for the remaining cases.
3-The applicable shortage coefficients are as follows:
a) 1, in the hydrographic basins of the Minho, Lima, Cávado, Ave, Leça e
Douro;
b) 1.1, in the hydrographic basins of the Vouga, Mondego, Lis, riverside
west and Tejo;
c) 1.2, in the Hydrographic basins of the Sado, Mira, Guadiana and Ribeiras of the
Algarve.
4-When the delimitation of hydrographic sub-basins is done,
particularly in the framework of the river basin management plans, may
determine the application of differential shortage coefficients to each
one of them, owing such coefficients to vary between 1 and 1.5, in the terms to be fixed
in portaria to be approved by the member of the Government responsible for the area of the
environment.
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5-[...]:
a) [...];
b) [...];
c) [...];
d) [...];
e) 5% for the taxable holders of certification Eco-
Management and Audit Scheme (EMAS), family 14000 of the standards
approved by the International Organization for Standardization (ISO 14000)
or certification scheme recognised as equivalent, provided that
this certification explicitly includes the processes and facilities with
impact on water management.
6-[...].
Article 8.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-[...]:
a) [ Repealed ];
b) In 25% with respect to industrial plants covered by the
Integrated pollution prevention and control regime (PCIP), which
in your processes apply the best practices and techniques
available in accordance with the sectoral reference documents;
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c) In 25% with respect to discharges of effluents in the sea through
submarine emissary, provided that it is properly dealt with;
d) In 40% with respect to discharges of effluents carried out by
sanitation systems for urban waste water.
e) In cases where there is reuse of treated wastewater, from
agreement with the following formula: TRHE, r = TRHE x [1-0, 8 x (volume
of treated wastewater for reuse / volume of wastewater
at the entrance to the treatment process)], where TRHE, r corresponds
to the reduced value of the component E of the water resources rate,
provided that there are instruments that ensure the measurement of the volume
of reused water.
f) In 5% with respect to taxable persons holders of
certification Eco-Management and Audit Scheme (EMAS), family 14000
of the standards approved by the International Organization for Standardization
(ISO 14000) or recognized certification scheme as
equivalent, provided that this certification explicitly includes the
processes and facilities with impact on water management.
6-[...].
7-The benefit referred to in point and ) of the previous number beams up to 2020.
8-A component E is aggravated in 20% with respect to discharges of
effluents in vulnerable or sensitive water areas, according to the
constant classification of the hydrographic region management plan applicable to the
mass of water in which they are made.
9-A methodology to be used for the calculation of the component And for the sector of the
fish farming, aquaculture and biogenetic crops is defined by dispatching the
member of the Government responsible for the area of the environment.
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Article 10.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-The value of the basic component to which the points are referred and ) and f ) of paragraph 2 is
reduced by 10%, in the case of beach supports, duly licensed, that
endure costs arising from surveillance to bathers.
6-[ Previous Article No 5 ].
7-[ Previous Article No 6 ].
8-[ Previous Article No 7 ].
9-[ Previous Article No 8 ].
Article 11.
[...]
1-[...].
2-The base value of the component U is € 0.0006 for the ric lt ra,
piscic lt ra, aq ac lt ra, navies and c lt ras io enetics, from € 0.000004
for the prod ction of ener ia hydroelectric, from € 0.00053 to the prod of
thermoelectric power, and from € 0.0028 for the systems of á de
public supply and for the remaining cases.
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3-As far as the calculation basis of the U component for the sector of the
fish farming, aquaculture and biogenetic crops, should not be
considered the values associated with streams of tidal, but only those
that results from the use of mechanical means.
4-[ Previous proadmium of n. 3 ]:
a) [ Previous Article (a) of paragraph 3 ];
b) [ Previous Article (b) of paragraph 3 ];
c) [ Previous Article (c) of paragraph 3 ];
d) [ Previous Article (d) of paragraph 3 ];
e) 5%, for the taxable holders of certification Echo -
Management and Audit Scheme (EMAS), family 14000 of the standards
approved by the International Organization for Standardization (ISO 14000)
or certification scheme recognised by the Portuguese Agency of the
Environment, I.P. (APA, I.P.), as equivalent, provided that this
certification explicitly includes the processes and facilities with
impact on water management and that taxable persons demonstrate the
continuous improvement of performance in this area.
f) 90%, with respect to the use of pumping object water
through mechanical means in the activities of fish farming, aquaculture
and biogenetic cultures.
5-[ Previous Article No 4 ].
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Article 15.
[...]
APA, I.P., does not carry out the settlement of the water resources rate when the
value lo al a co rar is less than € 25, excet by the cases in q and a
settlement is prior to the issuance of the title of use.
Article 16.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-[...].
6-A coercive collection of the debt-related figures for the rate of resources
water can be promoted by the Tax and Customs Authority, in the
terms to be defined by protocol to be concluded, for the purpose, between this entity and
the APA, I.P.
Article 17.
[...]
1-The basic values employed in the calculation of the water resources rate are
annual update object, with effect to April 1 of each year, based
in the average annual change in the consumer price index relative to the year
previous, published by the National Institute of Statistics, I.P., proceeding-
if the annual rounding of the result for two decimal places or for the
decimal place if inte if the value of ase of the rate is less than € 0.01.
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2-[...].
3-Until the September 1, the APA, I.P., disseminates, on its website, the
value of the rate of water resources applicable to the subsequent year.
Article 18.
[...]
1-[...]:
a) [...];
b) 50% for APA, I.P.;
c) [ Repealed ].
2-[...].
3-[...].
Article 19.
[...]
1-[...].
2-[...].
3-The director of the Water Resources Protection Fund publishes on the site at the
Internet of APA, I.P., up to the March 31 of each year, a report of
where the description of the recipes obtained and respect application, well
how the identification and description of the activities promoted and financed
by the fund in the previous year and respect selection criteria.
Article 32.
[...]
1-[...].
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2-The value of the efficiency coefficient of the water resources rate applicable to the
waters used in hydroagricultural leavements or in
multi-purpose ventures of a predominantly nature
hydroagricultural is 0.70, in 2016, and from 0.75, as of 2017.
3-The components The and U of the rate of water resources are the object of a
reduction of 10%, for agricultural users who are proven to have
installed and in operation flow measurement systems.
4-[...].
5-[...].
Article 36.
[...]
1-[...].
2-Without prejudice to the provisions of paragraph 4, the component E of the rate of resources
h dricos and reduced to definite title in 50%, for users
industrial whose water caption exceeds the annual volume of 2000000 m3,
whenever these find themselves in activity at the date of the entry into force of the
present decree-law and prove to have carried out a significant reduction in the
rejection of effluents over the five years prior to that date or
own investment plan that ensures it in the following five years, no
being this cumulant reduction with the reduction provided for in the e) of paragraph 5
of Article 8.
3-[...].
4-[...].
5-[...]. "
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Article 18.
Addition to the Decree-Law No. 97/2008, of June 11
It is added to the Decree-Law No. 97/2008 of June 11 establishing the economic regime
and financial of water resources, Article 5-A, with the following essay:
" Article 5.
Repercussion of the components The and U
1-The value of components The and U Repertoted on the end user by the
taxable person shall be calculated by considering the volume of water not
billed (ANF), including physical and commercial losses, verified in the
managing entities of the water supply services, in the terms
following:
a) The value to be charged per m3 by the "high" to the "low" apura by the application
of the formula: TRHr, a = TRHp, a x 1/( 1-ANFa), in which TRHr, the
corresponds to the value of the rate of water resources to be passed by the
"high", TRHp, at the value of the rate of water resources paid by the "high" and
ANFa to the percentage of non-invoiced water by the "high";
b) The value to be charged per m3 by the "low" to the end user apura by the
application of the formula: TRHr, b = TRHr, a x 1/( 1-ANFb), where TRHr, b
corresponds to the value of the rate of water resources to be passed by the
"low", TRHr, at the value of the rate of water resources paid by the "low"
and ANFb to the percentage of unbilled water by the "low";
c) In the cases of vertically integrated systems, the value to be charged for
m3 to the end user apura-if by the application of the formula: TRHr =
TRHp x [1 /( 1-ANFa)] x [1/( 1-ANFb)].
2-In 2016, the ANFa is 0.05 and the value of ANFb is 0.2.
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3-By the end of each year, the Water Services Regulatory Entity and
Waste establishes and disseminates, on its website, the values of ANFa and
ANFb applicable to each type of managing entity for the subsequent year,
considering the defined efficiency objectives for the management of services
of water supply, and the values should not be higher than the
defined in the previous number. "
Article 19.
Amendment to Decree-Law No 150/2008 of July 30
Article 4 of the Decree-Law No. 150/2008 of July 30 approving the regulation of the
Environmental Intervention Fund, goes on to have the following essay:
" Article 4.
[...]
1-[...].
2-[...]:
a) Draw up the annual plan of activities, the multiannual documents
of planning and an annual report of activities from which to const
the description of the recipes obtained and respecting application, as well as the
identification and description of the activities promoted and financed
by the Fund in the previous year and respects selection criteria, which
is to be published on the website of the APA, I.P., by its
management until the March 31 of the following year;
b) [...];
c) [...];
d) [...];
e) [...];
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f) [...];
g) [...];
h) [...];
i) [...];
j) [...];
l) [...];
m) [...].
3-[...]. "
Article 20.
Addition to the Decree-Law No. 171/2009, of August 3
It is added to the Decree-Law No. 171/2009 of August 3, which creates the Fund for
Conservation of Nature and Biodiversity, Art. 9, with the following essay:
" Article 9.
Annual report
director of the ndo p lica no s tio na nternet of the or anism responsible for the
s a are, until the March 31 of each year, a report from where it is conspict
description of the recipes obtained and respect application, as well as identification and
description of the activities promoted and financed by the fund in the previous year and
respects selection criteria. "
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Article 21.
Addition to the Decree-Law No. 39/2010, of April 26
It is added to the Decree-Law No. 39/2010 of April 26, as amended by Law No. 64-B/2011, of
December 30, and by the Decrees-Leis n. ºs 170/2012, of August 1, and 90/2014, of 11 of
June, which sets out the legal regime for electric mobility, applicable to the organisation,
access and exercise of the activities concerning electric mobility as well as the rules
intended for the creation of a pilot grid of electric mobility, Article 53, with the
next essay:
" Article 53.
Conversion of vehicles
The conversion of vehicles with internal combustion engine into vehicles
electrical is exempt from the payment of any fee. "
Article 22.
Addition to the Decree-Law No. 50/2010, of May 20
It is added to the Decree-Law No. 50/2010 of May 20, which creates the Efficiency Fund
Energy provided for in the National Plan of Action for Energy Efficiency, Article 6,
with the following essay:
" Article 6.
Annual report
The Director of the Fund publishes on the website of the body responsible for the
your management, up to the March 31 of each year, a report from where to const the
description of the recipes obtained and respect application, as well as identification and
description of the activities promoted and financed by the fund in the previous year and
respects selection criteria. "
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Article 23.
Amendment to Regulatory Decree No. 25/2009 of September 14
Code 2250 of Table II appends to the Regulatory Decree No. 25/2009, 14 of
september, changed by the Laws n. ºs 64-B/2011, of December 30, and 2/2014, of 16 of
January, which sets out the regime of the depreciations and depreciation for the purposes of the IRC, passes
to have the following essay:
" Code Percentages
2250 Solar or wind power equipment 8 "
Article 24.
Amendment to the Portaria No 467/2010 of July 7
Article 1 of the Portaria No 467/2010 of July 7, passes the following essay:
" Article 1.
[...]
1-[...].
2-[...].
3-For the lightweight or mixed passenger cars acquired in the periods of
taxation that start between January 1, 2012 and December 31 of
2014, the amount referred to in paragraph 1 shall become of:
a) € 50000 relatively a ve c los moved excl sively to ener ia
electric;
b) € 25000 relatively to the remaining viat ras not to ran in the al nea
previous.
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4-For the lightweight or mixed passenger cars acquired in the periods of
taxation to be initiated on January 1, 2015 or after that date, the
amount referred to in paragraph 1 shall become as:
a) € 62500 relatively a ve c los moved excl sively to ener ia
electric;
b) € 50000 relatively to hybrid vehicles plugin ;
c) € 37500 for vehicles powered by oil gases
liquefied or vehicular natural gas;
d) € 25000 relatively to the remaining viat ras not to ran in the al neas
previous. "
CHAPTER IV
Tax incentive for the slaughter of end-of-life vehicles
Article 25.
Tax incentive for the slaughter of end-of-life vehicles
1-An excecional scheme of tax incentive for the destruction of light cars is created
end-of-life, translated into the reduction of the ISV until its competition, where applicable,
or in the allocation of a grant, in the amount of:
a) € 4500, due to the introduction in the consumption of a new electric vehicle without
tuition;
b) € 3250, due to the introduction in the consumption of a hybrid vehicle plugin new
without tuition;
c) € 1000, due to the introduction in the consumption of a heavy quadricycle vehicle
new electric without matriculation.
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2-A The introduction into the consumption of the vehicles referred to in the preceding paragraph can be effected
through financial leasing, whenever the lessee is identified in the respects
documents.
3-Can benefit from the tax incentives referred to in paragraph 1, the light vehicles which,
being owned by the applicant for more than six months, counted as of the date of
issuance of the registration certificate, fills out, cumulatively, the following
conditions:
a) They possess tuition for a period of 10 years or more;
b) Be free of any burden or charges;
c) Be in a position to circulate by their own means or, not being that
the case, they still possess all their components;
d) Be delivered for destruction in the centres and in the conditions legally
forecasted for the purpose.
4-The application for the incentive enshrined in paragraph 1 shall be submitted to the Authority
Tax and Customs (AT), instructed with the proforma invoice of the vehicle to be acquired,
where to consume the chassis number and the emission of CO2, copy of the registration certificate
of the vehicle taken down, document proving the inexistence of bonuses or charges on
the same and copy of the certificate of destruction.
5-The certificate of destruction referred to in the preceding paragraph shall have the validity of one year to
count of the respected issue, only a certificate may be used in each purchase
of new vehicle without matriculation, with, after the recognition of the incentive, the
right to the same shall be exercised within six months after the notification, under penalty
of expiry.
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6-They can only benefit from the incentive referred to in paragraph 1 the taxpayers who, at the moment
of the introduction into consumption present their tax obligations at the headquarters of
vehicle tax and single circulation tax fully regularized
regarding all vehicles of their property and who possess their situation
regularized tax.
Article 26.
Surveillance
The monitoring of compliance with the provisions of the previous article competes with the National Guard
Republicana, the Public Security Police, the Institute of Mobility and Transport,
I.P. (IMT, I.P.), to the AT, the Inspectorate-General of Agriculture, the Sea, the Environment and the
Spatial Planning (IGAMAOT) and the coordination committees and
regional development.
Article 27.
Counterorders
Constitutes counterordinate p n vel with fine of € 500 a € 4500, the forgery of the
certificate of destruction or the provision of false information.
Article 28.
Instruction
1-A The instruction of the counterordinate processes competes with the IMT, I.P., applying to the
its processing the provisions laid down in the Road Code for the infractions
road.
2-A The application of the fines competes with the chairman of the IMT directional board, I.P.
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Article 29.
Autonomous Regions
In The Autonomous Regions of the Azores and Madeira, in the impossibility of vehicles being
destroyed by operators authorized under the Decree-Law No. 196/2003, 23 of
August, amended by Decree-Law No. 64/2008, of April 8, the tax incentive is granted
on the condition that the destruction is effected under customs control, observing them too much
conditions laid down in Article 25 para.
CHAPTER V
Contribution on lightweight plastic bags
Article 30.
Contribution on lightweight plastic bags
A contribution is created on lightweight plastic bags.
Article 31.
Objective incidence
1-A The contribution referred to in the previous article focuses on lightweight plastic bags acquired
by the retail outlets for distribution to the final consumer.
2-For the purposes of the provisions of this Chapter, it shall be understood by:
a) "Lightweight plastic bag", the bag composed entirely or partially by plastic material,
in accordance with the constant definition of Article 3 (1) of the
Commission Regulation (EU) No 10/2011 of the Commission of January 14, 2011, with
wall thickness equal to or less than 50 µ m;
b) "Establishment of retail trade", fixed and permanent establishments
to be found in the scope of section G, Division 47, of CAE -Rev. 3,
established in Decree-Law No. 381/2007 of November 14.
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Article 32.
Subjective incidence
They are taxable persons of the contribution the producers or importers of plastic bags
light with registered office or permanent establishment in the national territory, as well as the acquirers
of lightweight plastic bags to suppliers with a registered office or permanent establishment in another
Member State of the European Union.
Article 33.
Exemptions
They are exempt from the contribution the plastic bags which are intended to come into contact, or
are in contact, in accordance with the use to which they are intended, with the genders
food, covered by the Decree-Law No. 62/2008 of March 31, as amended by the
Decrees-Laws n. ºs 29/2009, of February 2, and 55/2011, of April 14, including ice.
Article 34.
Value of the contribution
The contribution is € 0.08 for each plastic bag.
Article 35.
Charge of the contribution
1-A The contribution constitutes a burden of the final consumer, and the establishments of
retail trade will pass on the economic burden the contribution represents, the
price title, on the final consumer.
2-Without prejudice to the provisions of the preceding paragraph, economic operators that, no
being subject to liability under Article 32, market light plastic bags
with a view to its acquisition by the entities referred to in Article 31, they are also
obligated to the repercussion of the value of the contribution in the acquirer's respect.
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3-The value repertoire on the final consumer is compulsorily discriminated in the
invoice.
Article 36.
Settlement
Taxable persons must deliver the contribution due up to 45 days after the end of
each quarter.
Article 37.
Obligation of communication
Taxable persons must communicate, annually, to the National Waste Authority and
to AT the statistical data referring to the quantities of light plastic bags produced,
imported or purchased.
Article 38.
Affectation of revenue
The revenues resulting from the collection of the contribution on plastic bags are affected in:
a) 85% for the State;
b) 15% for the Fund for the Conservation of Nature and Biodiversity.
Article 39.
Obligation of marking
Taxable persons must make the marking of the plastic bags with the indication of the
its compatibility with the different waste management operations, namely
recycling and composting, in such a way as to facilitate their separation and valorisation in the processes
of sorting and treatment.
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Article 40.
Counterorders
1-Constituent very serious environmental counterordinance, pursuant to the provisions of the Act
Table of Environmental Counterordinations, passed by Law No. 50/2006, 29 of
August, amended by Law No. 89/2009 of August 31, the violation of the provisions of the article
35.
2-The lack or delay in the payment of the contribution shall apply to the rules laid down in the
General Regime of Tax Offences, passed by Law No. 15/2001 of June 5.
3-Compete to IGAMAOT the instruction of the counterordinate processes and the inspector-
general of IGAMAOT the application of the fines.
4-The product of the application of the fines resulting from the practice of the counterordinations to which
refer to the previous numbers revert:
a) In 60% for the State;
b) In 40% for IGAMAOT.
Article 41.
Regulation
It is incumbent upon the member of the Government responsible for the area of the environment, to approve, on time
maximum of 90 days from the entry into force of this Law, the regulations
necessary to the provisions of this Chapter, in particular with regard to the limitation of the
advertising in the plastic bags.
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CHAPTER VI
Supplementary, transitional and final provisions
Article 42.
Evolution of the reform of green taxation
1-Taking into account the evolution of the revenue achieved by the application of this Law, its
affection should allow to reduce other taxes, notably those that focus on the
income of natural persons and collective persons, in accordance with the principle of
tax neutrality.
2-The Government should adopt measures that allow to keep up with the economic impact and
environmental of the measures implemented through this Law.
Article 43.
Interpretative standard
The amendment to Article 76 (4) of the CIMI, as amended by Article 7 of this Law, has
interpretative nature.
Article 44.
Transient standard
In the year 2016, the base values of the components A, E, I, O and U predicted in the
Decree-Law No. 97/2008 of June 11, are the corresponding figures set out in the
next table:
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Basic values in the Decree-Law n.
97/2008, of June 11
Base values
for 2016
Component A
0.003 to 0.0032
0.00002 to 0.0000215
0.0027 to 0.0029
0.014
Component E
0.3 to 0.32
0.13 to 0.15
0.16 to 0.18
Component I
2.5 to 2.75
Component The O
0.002 to 0.0021
0.05 to 0.0525
1.5 to 1.575
2 to 2.1
3.75 to 3.9375
5 to 5.25
7.5 to 7.875
10 to 10.5
1 to 1.05
Component U
0.0006 to 0.000645
0.000004 to 0.0000043
0.00053 to 0.0005697
0.0028
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Article 45.
Abrogation standard
They are revoked:
a) Article 9 (25) of the VAT Code, approved by the Decree-Law
n 394-B/84 of December 26;
b) The point the ) of Article 43 (2) of the IMI Code, approved by the Decree-Law
n. 287/2003 of November 12;
c) The point a ) of Article 8 (5) and (i) c ) of Article 18 (1) of the Decree-Law
n. 97/2008 of June 11;
d) The Portaria No. 1127/2009 of October 1, amended and Republicanised by the Portaria
n. 1324/2010, of December 29.
Article 46.
Effective
The scheme provided for in Articles 25 to 29 vigour until December 31, 2015, without prejudice
of the provisions of Article 25 (5).
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Article 46.
Entry into force and production of effects
1-Chapter V shall come into force on the day following that of the publication of this Law, applying-
if the taxable persons 60 days after the entry into force of the regulations to which if
refers to Article 41 para.
2-A This Law applies to the periods of taxation that are initiated, or the facts
tributaries that occur, on or after January 1, 2015.
3-The Decree-Law No. 97/2008 of June 11, with the wording given by this Law,
applies to periods of taxation that are initiated, or to the tax facts that
occur, on or after January 1, 2016.
4-The provisions of Article 44-B of the EBF, with the wording given by this Law, only
produces effects from the year in which, in the determination of the equity value of the building,
not to be considered the minority coefficient regarding the use of techniques
environmentally sustainable, in the terms of the previous number.
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5-Article 2 of Law No. 63/2012 of December 10, with the essay given by the present
law, in the part that refers to the enrollment in the predial enrollment and the cadastral communication, only
produces effects with the entry into force of the diploma that proceeds to the reform of the model
of the predial enrollment.
Seen and approved in Council of Ministers of October 16, 2014
The Prime Minister
The Minister of the Presidency and Parliamentary Affairs
