1. The services, establishments and bodies of the State, of the autonomous regions and of the local authorities, including those having administrative or financial autonomy and even where they have legal personality, the associations and federations of municipalities, as well as other legal persons governed by public law, legal persons of public utility, private social solidarity institutions and public enterprises must, by virtue of the public duty of cooperation with the tax administration, file annually the recapitulative statement provided for in Article 29(1)(f) of the VAT Code.
1 - Os serviços, estabelecimentos e organismos do Estado, das regiões autónomas e das autarquias locais, incluindo os dotados de autonomia administrativa ou financeira e ainda que personalizados, as associações e federações de municípios, bem como outras pessoas coletivas de direito público, as pessoas coletivas de utilidade pública, as instituições particulares de solidariedade social e as empresas públicas devem, por força do dever público de cooperação com a administração fiscal, apresentar anualmente o mapa recapitulativo previsto na alínea f) do n.º 1 do artigo 29.º do Código do IVA.
2. Entities that pay non-repayable subsidies or grants to IRC taxpayers must submit to the Tax and Customs Authority (AT), by the end of February of each year, a return in the official form relating to the income granted in the preceding year.
2 - As entidades que paguem subsídios ou subvenções não reembolsáveis a sujeitos passivos de IRC devem entregar à AT, até ao final do mês de fevereiro de cada ano, uma declaração de modelo oficial, referente aos rendimentos atribuídos no ano anterior.
The list of public and public-utility entities bound to file the recapitulative statement under Article 29(1)(f) of the VAT Code and the end-of-February deadline for the return on non-repayable subsidies paid to IRC taxpayers 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.