What we checked in this article
The cross-reference to Article 26(5) of the Corporate Income Tax Code and its limitation to agricultural activities are retained.
How does Article 35 apply to your salary, dividends or move to Portugal?
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.