Where the determination of taxable income on the basis of the accounts ceases during the period laid down in Article 22 of the Corporate Income Tax Code, the portion of the subsidies not yet taxed is attributed, for tax purposes, to the last year in which that regime applied.
Cessando a determinação do rendimento tributável com base na contabilidade no decurso do período estabelecido no artigo 22.º do Código do IRC, a parte dos subsídios ainda não tributada será imputada, para efeitos de tributação, ao último exercício de aplicação daquele regime.
The cross-reference to Article 22 of the Corporate Income Tax Code and the attribution of untaxed subsidies to the last year under accounts-based determination 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.