Chapter VI · Ancillary obligations

Article 125 Registration or deposit of securities

Artigo 125.º · Registo ou depósito 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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1. The registrar or depositary entities referred to in Articles 61 and 99 of the Securities Code, in addition to complying with the obligations laid down in Article 119, are also required to:

1 - As entidades registadoras ou depositárias a que se referem os artigos 61.º e 99.º do Código dos Valores Mobiliários, para além do cumprimento das obrigações constantes do artigo 119.º, são, ainda, obrigadas a:

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a) Report to the Tax and Customs Authority, by the end of July each year, on an official form, the registrations made in respect of securities;

a) Comunicar à Autoridade Tributária e Aduaneira, até ao fim do mês de julho de cada ano, através de modelo oficial, os registos efetuados relativamente a valores mobiliários;

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b) Provide investors, by 20 January each year, with a statement setting out the registration movements made in the preceding year.

b) Entregar aos investidores, até 20 de janeiro de cada ano, uma declaração onde constem os movimentos de registo efetuados no ano anterior.

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2. Registrar or depositary entities of any securities that are not considered resident in Portuguese territory and do not have a permanent establishment situated there must appoint a representative with residence, registered office or place of effective management in that territory for the purpose of complying with the obligations laid down by law.

2 - As entidades registadoras ou depositárias de quaisquer valores mobiliários que não sejam consideradas residentes em território português nem possuam estabelecimento estável aí situado, devem designar um representante com residência, sede ou direção efetiva nesse território para efeitos de cumprimento das obrigações legalmente previstas.

What we checked in this article

The cross-references to Articles 61 and 99 of the Securities Code and Article 119, the end-of-July and 20 January deadlines and the duty of non-resident entities without a permanent establishment to appoint a representative are retained.

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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.

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