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 on Tax
Insights and news
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VAT changes for residential construction and rehabilitation works
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 on Tax
Complementary Grouping of Companies (ACE)
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 on Corporate Law
Right of surface: when the land and the building have different owners
The Civil Code concept that separates ownership of the land from ownership of the structure: how it is created, whether it is temporary or perpetual, its IMT and IMI implications and the rules on extinction.
Filipa Garcia on Real Estate Law
Trademark registration in the European Union
A single application to the EUIPO protects the trademark in every EU Member State. How the 45-class system works and why prior verification of the distinctive elements matters.
José Tareja Fialho on Intellectual Property Law
New driving regime: what are the agreed changes
Learning to drive with a tutor, simpler and more digital procedures, and new rules for the driving licence — the changes introduced by the new laws of the Mobility Package, approved on 27 May 2026.
Leandro Mendes Cordeiro on Compliance
Changes to IMT to promote housing
Decree-Law No. 97/2026 sets a 7.5% IMT rate for non-residents, subject to exceptions, and extends the tax payment deadline to 30 days.
Maria Ana Tavares on Tax
Government moves ahead with labour reform without full agreement
The “Trabalho XXI” proposal goes to Parliament without full agreement with the UGT: fixed-term contracts of up to three and five years, the return of the time bank by agreement, and changes to dismissals, outsourcing and training.
Filipa Garcia on Employment Law
Creation and Recognition of StartUps in Portugal
Under 10 years of activity, fewer than 250 employees and turnover up to EUR 50 million: the requirements for startup status, recognition through Startup Portugal and the tax benefits available.
José Tareja Fialho on Corporate Law
Extension of the deadline for submitting the IRC Modelo 22 return
The deadline was extended to 19 June 2026, with no surcharges or penalties, for all IRC taxpayers whose tax period coincides with the calendar year.
Santiago Dâmaso Ferreira on Tax
Young IRS Beneficiaries Now Covered by Automatic Tax Filing.
On March 27, 2026, the Council of Ministers approved a significant change: taxpayers under the "IRS Jovem" regime can now benefit from the Automatic IRS system.
Leandro Mendes Cordeiro on Tax
Waiving Inheritance Between Spouses: How Reciprocal Renunciation Works in Prenuptial Agreements
Portuguese law allows spouses to waive their status as forced heirs. Discover how a prenuptial agreement can reinforce estate autonomy and protect family assets.
Vera Peireira on Family & Inheritance Law
IMT Jovem and Undivided Inheritances: Does inheriting a house prevent the tax exemption?
Inheriting a property might seem like a reason to lose the "IMT Jovem" benefit—but that’s not always the case. Vera Pereira explains how the timing of the inheritance partition is the decisive factor.
Vera Peireira on Tax
Undivided Inheritances: How to Avoid Higher AIMI Taxes by March 31
Learn how timely communication with the Tax Authority can reduce the tax burden for heirs and prevent penalizing taxation as a corporate entity.
Vera Peireira on Direito Fiscal
IMT on the purchase of shares
The Municipal Property Transfer Tax (IMT) generally applies to the direct transfer of real estate. However, Portuguese law also provides for the taxation of certain indirect transfers of property, including, but not limited to, the purchase of shares in companies that own real estate assets.
Santiago Dâmaso Ferreira on Real Estate Law
IFICI (or “NHR 2.0”)
With the State Budget Law for 2024, the legislator introduced the new Tax Incentive for Scientific Research and Innovation (IFICI), now enshrined in Article 58-A of the Tax Benefits Statute (EBF).
José Tareja Fialho on Tax
Stamp Duty (IS) on Property Donations
The donation of a property, as a gratuitous transfer of ownership, may prove to be an appropriate solution when carefully considered. For example, in the context of parents and children, a donation can help prevent future disputes between heirs.
Maria Ana Tavares on Real Estate Law
Types of Share Capital Increases: Framework and Impacts
Share capital corresponds to the contributions made by the shareholders and represents the nominal value of all of the shares. Its increase, carried out in accordance with the applicable legal and statutory rules, strengthens the company’s equity and directly affects both its financial structure and the shareholders’ position.
Santiago Dâmaso Ferreira on Corporate Law
Investing in NFTs in Portugal: Legal Framework and Practical Considerations
As of these last few years, so-called “Non-fungible tokens” (or “NFTs”) have emerged as a global phenomenon, drawing the attention of both investors and creators alike.
José Tareja Fialho on Contract Law
House Sale and Capital gains: How people ages 65 or over or retirees can avoid paying income Tax
When you sell a house for a higher price than the acquisition value, you may generate a capital gain subject to tax. As a general rule, in Portugal, real estate capital gains are taxed under Personal Income Tax (IRS) on 50% of the profit, and that amount is addedto the taxpayer’s other annual income.
Filipa Garcia on Employment Law
Residency Visas: “D7” and “Digital Nomad”
Are you planning to move to Portugal and unsure which visa is best for you? In this article, we explore two residence visas intended for citizens of non-EU countries who wish to stay in Portugal for a period longer than one year:
Leandro Mendes Cordeiro on Family & Inheritance Law
What is necessary for the Deed of purchase and sale of a property in Portugal?
Formalizing the purchase and of a property in Portugal can be a complex and bureaucratic process, requiring close attention to important details in order to avoid issues at the time of execution of the Deed.
Maria Ana Tavares on Employment Law
Step-by-Step Guide to Incorporating a Private Limited Company (Lda.) in Portugal
Incorporating a private limited company in Portugal is a relatively straightforward process; however, it involves several administrative steps that should be carefully prepared in order to avoid delays, additional costs, and legal risks.
Santiago Dâmaso Ferreira on Tax
Portugal Without Bureaucracy: Full Support for New Residents
Relocating to Portugal involves more than cultural adaptation — bureaucracy is often the first major obstacle. Between forms, deadlines and digital platforms, it is common for new residents to encounter difficulties in correctly completing the essential registrations required by the Portuguese administrative system.
José Tareja Fialho on Family & Inheritance Law
Ultimate Beneficial Owner (UBO) in Portugal: A Practical Guide to the RCBE
The Ultimate Beneficial Owner (UBO), the RCBE and how to stay compliant in Portugal.
Filipa Garcia on Family & Inheritance Law
Exceptional Deadline for December 2025 Invoices
The Portuguese Tax Authority published Order No. 166/2025-XXV (22 December 2025), which exceptionally extends the deadline for submitting December 2025 invoices to 9 January 2026, without any surcharges or penalties.
Maria Ana Tavares on Direito Fiscal
CHANGES TO THE PORTUGUESE IMMIGRATION LAW
Law no. 61/2025, of October 22, was published and will enter into force
Maria Ana Tavares on Family & Inheritance Law
ESG Due Diligence: From Trend to Legal Requirement
The Growing Importance of Environmental, Social, and Governance Criteria
Santiago Dâmaso Ferreira on Tax
Private Limited Companies: An Effective Alternative for Attracting Investment
Private limited companies are the most common corporate model in Portugal and in several European countries
Maria do Rosário Carvalho on Corporate Law
Right to Erasure in Insolvency Proceedings: Ombudsperson's Recommendation to the Minister of Justice
Did you know that, according to current legislation, third-party access to bankruptcy case data available on the Citius Portal must cease once cases are archived and their use is limited to statistical purposes?
Filipa Garcia on Urban Planning & Construction Law
Startups - How to be prepared
Contrary to the models adopted by traditional companies, startups stand out for their dynamism, capacity for innovation and constant focus on accelerated growth, and are recognised for their strategic impact at national and international level.
Carlota de Carvalho Assis on Tax
Last Call! Non-Habitual Resident
As 2024 draws to a close, so does the end of the Non-Habitual Resident (NHR) regime as we know it. Know how to act now!
Maria Ana Tavares on Direito Fiscal