Income directly resulting from the carrying on of an activity subject to the special gaming tax is not subject to IRC.
Não estão sujeitos a IRC os rendimentos diretamente resultantes do exercício de atividade sujeita ao imposto especial de jogo.
Only income directly resulting from an activity subject to the special gaming tax is excluded.
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.