For payment of IRS relating to the last three years, the Public Treasury enjoys a general preferential claim over movable property and a preferential claim over immovable property in respect of the assets forming part of the taxpayer’s estate at the date of attachment or other equivalent act.
Para pagamento do IRS relativo aos três últimos anos, a Fazenda Pública goza de privilégio mobiliário geral e privilégio imobiliário sobre os bens existentes no património do sujeito passivo à data da penhora ou outro ato equivalente.
The three-year scope and the general movable-property and immovable-property preferences over assets held at the date of attachment are retained.
We prepare IRS returns for residents and non-residents, set up withholding for employers, and model salary versus dividends for company owners, 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.