Chapter VI · Ancillary obligations

Article 120 Issuers of securities

Artigo 120.º · Entidades emitentes de valores mobiliários

Código do Imposto sobre o Rendimento das Pessoas Singulares · republished by Law No. 82-E/2014 · consolidated text checked 26 October 2026

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Entities issuing securities are required to notify the Tax and Customs Authority, by the end of July of each year, on the official form, of the following:

As entidades emitentes de valores mobiliários são obrigadas a comunicar à Autoridade Tributária e Aduaneira, até ao fim do mês de julho de cada ano, através de modelo oficial, os seguintes elementos:

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a) The identity of the registrar or depositary entities referred to in Article 125;

a) Identificação das entidades registadoras ou depositárias previstas no artigo 125.º;

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b) The number of securities comprised in the issue and, in the case of a continuous issue, the updated number of securities issued;

b) Quantidade de valores mobiliários que integram a emissão, e tratando-se de emissão contínua, a quantidade atualizada dos valores mobiliários emitidos;

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c) The number of securities registered or deposited with each of the entities referred to in point (a).

c) Quantidade de valores mobiliários registados ou depositados em cada uma das entidades referidas na alínea a).

What we checked in this article

The end-of-July deadline, the official form and the three items to be reported (including the reference to the registrars or depositaries in Article 125) are retained.

How does Article 120 apply to your salary, dividends or move to Portugal?

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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.

Applying the law

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