Articles 125 and 138 of the Personal Income Tax Code apply, with the necessary adaptations, to entities operating in the securities market where the holders concerned are IRC taxpayers.
O disposto nos artigos 125.º e 138.º do Código do IRS é aplicável com as necessárias adaptações às entidades intervenientes no mercado de valores mobiliários quando se trate de titulares que sejam sujeitos passivos de IRC.
The cross-reference to Articles 125 and 138 of the Personal Income Tax Code and its limitation to holders who are 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.