Rental deposits and personal income tax (IRS)
Is a rental deposit taxable income? What the IRS Code, the OCC and the CAAD say.
José Tareja Fialho in Tax
With globalisation and growing competitiveness, the needs of companies, entrepreneurs and holders of industrial-property rights to have their commercial identity protected also increase. Registering a trademark prevents third parties from using it improperly and ensures the exclusive use of one’s distinctive signs.
In the European Union, the management and the procedure for registering a trademark are handled by the European Union Intellectual Property Office (EUIPO). Through a single application, duly filed with this body, it becomes possible to protect the trademark in all EU Member States, granting its holder an exclusive right over the trademark throughout the Community territory.
Following the Nice Agreement concerning the International Classification of Goods and Services (1957), and its adoption by the Portuguese Republic (1981), registering a trademark in the European system operates through a system of 45 classes, covering both goods (1 to 34) and services (35 to 45), with each class containing one or more distinctive elements of the trademark. Each class applied for entails additional costs for the applicant but broadens the scope of protection covering the trademark. An update to the classification is expected to enter into force on 1 January 2027.
Although the procedure is pragmatic, registering a trademark involves a protocol for the prior verification of the trademark’s distinctive elements, in order to ensure the likelihood of a successful registration. VPA has a team experienced in this procedure and can help you secure a successful registration.
More insights from our team
Is a rental deposit taxable income? What the IRS Code, the OCC and the CAAD say.
José Tareja Fialho in Tax
Decree-Law No. 97/2026 applies the reduced 6% VAT rate to construction and rehabilitation works for primary residences and provides for a partial VAT refund to individuals, subject to conditions.
Maria Ana Tavares in Tax
The structure that lets two or more companies cooperate — sharing resources, reducing costs and responding jointly to the market — while each keeps its own autonomy and identity.
Santiago Dâmaso Ferreira in Corporate Law