Chapter III · Determination of the taxable amount · Section VI · Common and miscellaneous provisions · Subsection I · Corrections in determining the taxable amount

Article 65 Payments to non-resident entities subject to a privileged tax regime

Artigo 65.º · Pagamentos a entidades não residentes sujeitas a um regime fiscal privilegiado

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

(Repealed.)

(Revogado.)

What we checked in this article

The Article is shown as wholly repealed and no repealing act is named in the source.

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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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