Quick overview: Under Articles 21(2)(f) and (g) of the Portuguese VAT Code (CIVA), companies may deduct input VAT on company vehicles powered by electricity (full deduction, acquisition cost up to €62,500), by plug-in hybrid technology (full deduction, up to €50,000),...
A binding information (Processo 30252, despacho of 13 May 2026) published by the Autoridade Tributária e Aduaneira, Portugal's tax authority, confirms that payment for a Software-as-a-Service subscription bought from a United States provider qualifies as business...
On 13 May 2026 the Court of Justice of the European Union delivered its judgment in Stellantis Portugal (C-603/24), holding that a transfer pricing adjustment which exists only to bring a group company to a target profit margin is not, by itself, consideration for a...
On 12 May 2026, the President of the Republic, António José Seguro, promulgated the Government decree adopted under the legislative authorisation granted by Lei n.º 9-A/2026, of 6 March. The decree carries the bulk of the housing tax package and takes effect once...
The Agência para a Integração, Migrações e Asilo (AIMA) issued a notice on 6 May 2026 confirming that, for holders of Autorização de Residência para Investimento (ARI, commonly the Portugal Golden Visa), the Número de Identificação Fiscal (NIF) must be correctly...
Article 21 of the Treaty on the Functioning of the European Union gives every citizen of the Union the right to move and reside freely within the territory of the Member States. Directive 2004/38/EC fleshes out the conditions of that right: an initial three-month...
Portugal's family reunification regime changed structurally on 23 October 2025, when Law 61/2025 entered into force and amended the Foreigner Regime (Law 23/2007). Article 6(2) of Law 61/2025 opened a 180-day window during which the holder of the right to...
The Portugal NHR Constitutional Court ruling published as Acórdão n.º 366/2026 strikes down two specific segments of the statutory and regulatory architecture supporting the 20% special rate for non-habitual residents on category B income earned in "high-value-added...
Portuguese IRS developments 2026 include two recent decisions worth tracking together. The first is an Autoridade Tributária e Aduaneira (AT) binding ruling (Ficha Doutrinária Processo n.º 30430, dated 7 May 2026) on the date of acquisition of real estate received by...
Portugal taxes for IT professionals turn on a structural choice the market routinely treats as a simple cost calculation. It is not. The choice between operating as a freelancer under Categoria B and operating through a sociedade unipessoal por quotas (SUQ) carries...