Corporate income tax (IRC) is levied on the income obtained in the tax period by the respective taxpayers, even where it derives from unlawful acts, under the terms of this Code.
O imposto sobre o rendimento das pessoas coletivas (IRC) incide sobre os rendimentos obtidos, mesmo quando provenientes de atos ilícitos, no período de tributação, pelos respetivos sujeitos passivos, nos termos deste Código.
The charge extends to income from unlawful acts and is tied to income obtained in the tax period.
We prepare IRC returns, check participation-exemption, transfer-pricing and interest-limitation positions, and structure Portuguese holdings and branches, in English. A written answer and a fixed quote within one working day.
Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.