Whenever the requirements for benefiting from this regime cease to be met or there is a change in the particulars in the registration, the taxpayer must inform the relevant entity referred to in Article 2(2) by 15 January of the year following that in which those events occur, stating, where applicable, the date on which the activity previously carried on ended.
Sempre que deixem de se verificar os requisitos para beneficiar do presente regime ou haja uma alteração dos elementos constantes da inscrição, o sujeito passivo deve informar a respetiva entidade referida no n.º 2 do artigo 2.º até 15 de janeiro do ano seguinte àquele em que ocorrerem esses factos, indicando, quando aplicável, a data do término da atividade anteriormente exercida.
Check the 15 January deadline and the requirement to state the end date of the previous activity.
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.