Chapter III · Determination of the taxable amount · Section II · Resident legal persons and other entities whose main activity is commercial, industrial or agricultural · Subsection V · Other charges

Article 45 Charges not deductible for tax purposes

Artigo 45.º · Encargos não dedutíveis para efeitos fiscais

Código do Imposto sobre o Rendimento das Pessoas Coletivas · republished by Law No. 2/2014 · consolidated text checked 26 October 2026

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(Repealed.)

(Revogado.)

What we checked in this article

The article is shown as repealed in its entirety.

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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.

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