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Technical news – February 2023

© Jacob Dahgren

 

CASE-LAW

  • Main new developments in case law:
Court Tax Link  Take-away
CAAD CIT Here The negative result resulting from the disposal of securities by one spouse is not deductible against income of the same category of the other, even in the case of joint taxation.
CAAD PIT Here The compulsory sale of a property determines the calculation of capital gains in PIT, even if the proceeds of the sale are handed over, by judicial decision, to a third party.
CAAD VAT Here Expenses with parking spaces at the place of professional activity do not constitute transport or travel costs of the taxpayer and its staff on behalf of the company, excluded from the right to deduct under art. 21 CIVA.
TCAS PIT Here It is not possible to make reinvestments in PIT simultaneously in the acquisition of a new and permanent home and in its enlargement or improvement.
TCAS VAT Here The non-existence or invalidity of the taxpayer number of the purchaser, described on the invoice, does not, in itself, constitute an impediment to the exercise of the right to regularise the overpaid tax.
STA VAT Here A transaction consisting in drawing up a medical record for enrolment at a spa establishment may be a VAT-exempt health care activity provided that the supplier is duly qualified.
CAAD CIT Here Autonomous taxation on vehicles, representation expenses and daily allowances is unconstitutional when interpreted as not admitting proof of an exclusively business purpose.
CAAD PIT Here The date of acquisition of quotas resulting from the increase of the nominal value without issuing new quotas is the date of acquisition of the original quotas, so if they were acquired before 1989 they are exempt from PIT.
TCAS VAT Here For mixed taxable person, the non-deduction of VAT in expenses  allocated to taxable operations as well as the incorrect computation of the % deduction based in tax authorities guidelines is a “legal error” which can be corrected up to 4 years

 

LEGISLATION AND INFORMATION ISSUED BY THE PTA

  • Main new legislation and information from the PTA:
Legislation Tax Link Take-away
PIV CIT Here  Sale of standard software (i.e. without transfer of industrial property rights) does not benefit from the Patent Box.
PIV CIT Here Sale of subscriptions for SaaS (software as a service) does not benefit from the Patent Box.
PIV CIT Here Sale of a minority stake in the capital of the receiving company in a demerger does not compromise tax neutrality.
Ofício-Circulado VAT Here VAT – State Budget for 2023. Amendments to the VAT code and complementary legislation.
Ofício-Circulado Package Contrib. Here Packaging Contribution – application procedure.
PIV RETT Here 50% of the reduced RETT tax rate on the purchase of owner occupied and permanent dwellings expires if 50% of the property is donated before 6 years have elapsed.
PIV RETT Here The termination of a contract (by judicial or consensual means) before eight years have elapsed allows the RETT and SD paid for the acquisition of the property to be partially recovered.
PIV RETT Here The acquisition of plots of land for construction (even if initiated by the seller) configures a different destination from the resale, thus implying the end of RETT exemption.
PIV RETT Here Transfer of property through completion of ancillary service is subject to RETT.
PIV RETT Here The delivery of property for subscription in kind of units in a Real Estate Investment Fund does not constitute a resale.
PIV SD Here Securities lending between financial institutions is exempt from Stamp Duty.
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