1. The tax benefits of the merged companies are transferred to the recipient company, provided that the respective requirements are met in that company and the special regime laid down in Article 74 is applied.
1 - Os benefícios fiscais das sociedades fundidas são transmitidos para a sociedade beneficiária, desde que nesta se verifiquem os respetivos pressupostos e seja aplicado o regime especial estabelecido no artigo 74.º
2. The net financing expenses of the merged companies not deducted by them, as well as the unused part of the limit referred to in Article 67(3), may be taken into account in determining the taxable profit of the recipient company in a merger to which the special regime laid down in Article 74 is applied, until the end of the period that was available to the merged companies, in accordance with Article 67(2) and (3).
2 - Os gastos de financiamento líquidos das sociedades fundidas por estas não deduzidos, bem como a parte não utilizada do limite a que se refere o n.º 3 do artigo 67.º, podem ser considerados na determinação do lucro tributável da sociedade beneficiária numa operação de fusão a que seja aplicado o regime especial estabelecido no artigo 74.º, até ao termo do prazo de que dispunham as sociedades fundidas, de acordo com o disposto nos n.os 2 e 3 do referido artigo 67.º
3. The preceding paragraphs also apply, under an order (portaria) of the member of the Government responsible for finance defining the criteria and the control procedures to be adopted, to divisions or transfers of assets to which the special regime laid down in Article 74 is applied, provided that authorisation is obtained from the member of the Government responsible for finance, upon an application to be submitted to the Tax and Customs Authority within 30 days from the application for registration of those operations with the Commercial Registry Office.
3 - O disposto nos números anteriores é igualmente aplicável, nos termos de portaria do membro do Governo responsável pela área das finanças que defina os critérios e os procedimentos de controlo a adotar, nos casos de operações de cisão ou de entrada de ativos a que seja aplicado o regime especial estabelecido no artigo 74.º, desde que seja obtida autorização do membro do Governo responsável pela área das finanças, mediante requerimento a apresentar na Autoridade Tributária e Aduaneira no prazo de 30 dias a contar do pedido de registo daquelas operações na Conservatória do Registo Comercial.
The requirement that the Article 74 regime be applied, the carry-forward periods under Article 67(2) and (3), and the ministerial authorisation with its 30-day application period for divisions and transfers of assets 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.