For payment of IRC relating to the last three years, the State Treasury (Fazenda Pública) enjoys a general preferential right over movable property and a preferential right over immovable property in respect of the assets in the taxpayer’s estate on the date of attachment or other equivalent act.
Para pagamento do IRC relativo aos três últimos anos, a Fazenda Pública goza de privilégio mobiliário geral e privilégio imobiliário sobre os bens existentes no património do sujeito passivo à data da penhora ou outro ato equivalente.
The three-year scope, the general preferential right over movable property and the preferential right over immovable property, and the reference date of attachment or equivalent act are retained.
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.