Entities that pay non-repayable subsidies or grants in connection with the carrying on of an activity covered by Article 3 must submit to the Tax and Customs Authority, by the end of February of each year, a return in the official form relating to the income granted in the preceding year.
As entidades que paguem subsídios ou subvenções não reembolsáveis no âmbito do exercício de uma atividade abrangida pelo artigo 3.º devem entregar à Autoridade Tributária e Aduaneira, até ao final do mês de fevereiro de cada ano, uma declaração de modelo oficial, referente aos rendimentos atribuídos no ano anterior.
Who must report (payers of non-repayable subsidies or grants for Article 3 activities) and the end-of-February deadline for the preceding year 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.