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Rental Income from Portuguese Real Estate Earned by an Italian Company When a non-resident company acquires real estate in Portugal for rental purposes, questions inevitably arise regarding taxing rights, corporate income tax (IRC) obligations, and the application of double tax treaties. This article analyses a common cross-border scenario: an Italian company, with no permanent establishment…

If you are living or investing in Portugal, the 2025 IRS tax season (to be reported in 2026) requires more than just a final submission in April. To maximize your Portuguese tax refund and avoid penalties, you must act between January and March. Below is the definitive IRS Portugal 2026 guide with every deadline you…

The Portuguese Government has approved a permanent extension to several key IRS reporting deadlines, effective from 2026 onwards. One of the most relevant changes for individual taxpayers is the extension of the invoice validation deadline in the e-Fatura system to the last day of February. This measure forms part of a broader tax simplification package…

Portugal offers a specific tax relief for capital gains derived from the sale of shares in micro and small companies. However, this relief has often been applied inconsistently in cross-border situations, particularly where the underlying company is established outside Portugal. Recent arbitral jurisprudence provides important clarification on how Portuguese tax law must be interpreted in…

The increasing number of U.S. entrepreneurs relocating to Portugal has placed U.S. Limited Liability Companies (LLCs) at the centre of complex cross-border tax discussions. Many American expats operate through single-member or multi-member LLCs, often taxed as disregarded entities or partnerships for U.S. purposes. However, the way Portugal views LLCs—particularly under the former Non-Habitual Resident regime…

Portugal’s 2024 State Budget abolished the long-standing Non-Habitual Resident (NHR) regime as of 1 January 2024. To mitigate the impact on individuals already preparing their move to Portugal, the Government introduced a transitional framework under Article 236 of Law 82/2023. This transitional regime allows certain applicants to still access the previous NHR rules if they…

Portugal’s new Incentive for Scientific Research and Innovation (IFICI) has quickly become one of the most relevant tax regimes for expatriates and highly qualified professionals relocating to the country. Introduced through Article 58-A of the Estatuto dos Benefícios Fiscais (EBF) and fully regulated by Portaria 352/2024/1, the IFICI offers a simplified framework designed to attract…

Income-protection insurance is increasingly common among professionals who want to secure financial stability in the event of illness, disability, or loss of work capacity. For individuals who become tax residents in Portugal — including expatriates and digital nomads — understanding how these insurance payments are taxed is essential for ensuring full compliance with Portuguese tax…

Moving to Portugal and wondering when you officially become a Portuguese tax resident?Understanding the start date of tax residency is crucial, especially if you plan to apply for the NHR (Non-Habitual Resident) or IFICI regime, or if you earn income abroad. This article explains the legal criteria, practical rules, and common pitfalls of becoming a…

1. Overview The Portuguese Tax Authority (Autoridade Tributária e Aduaneira – AT) recently issued a binding ruling confirming that self-employed professionals and freelancers can deduct the full amount of VAT paid on the purchase of a 100% electric car, provided certain conditions are met. This clarification is highly relevant for lawyers, consultants, architects, accountants, and…