1. Application of the IFICI depends on verification of compliance with:
1 - A aplicação do IFICI depende da verificação do cumprimento:
a) The requirements relating to the activity carried on by the taxpayers, which is the responsibility of the entities to which the applications for registration are submitted;
a) Dos requisitos relativos à atividade exercida pelos sujeitos passivos, que compete às entidades junto das quais sejam apresentados os pedidos de inscrição.
b) The other legal requirements, which is the responsibility of the AT.
b) Dos demais requisitos legais, que compete à AT.
2. The requirements relating to the activity carried on by the taxpayers are those arising from Article 58-A(1)(a) to (f) of the EBF, from the legislation referred to therein and from this order, including its annexes.
2 - Consideram-se requisitos relativos à atividade exercida pelos sujeitos passivos aqueles que decorram das alíneas a) a f) do n.º 1 do artigo 58.º-A do EBF, da legislação aí referida e da presente portaria, incluindo os respetivos anexos.
Check that the split of verification duties (activity requirements to the registering entity, other legal requirements to the AT) is rendered exactly.
We check whether the role and the employer qualify for IFICI, prepare the registration and the employer’s documents, and model the tax saving against the normal rates. 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.