Companies and other entities to which the tax transparency regime applies under Article 6 are not taxed under IRC, except as regards autonomous taxation.
As sociedades e outras entidades a que, nos termos do artigo 6.º, seja aplicável o regime de transparência fiscal não são tributadas em IRC, salvo quanto às tributações autónomas.
The non-taxation under IRC of entities subject to tax transparency under Article 6 and the exception for autonomous taxation 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.