Part I · General principles

Article 1 Scope

Artigo 1.º · Âmbito de aplicação

Estatuto dos Benefícios Fiscais · republished by Decree-Law No. 108/2008 · consolidated text checked 26 October 2026

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The provisions of Part I of this Statute apply to the tax benefits provided for herein and extend, with the necessary adaptations where appropriate, to all other tax benefits.

As disposições da parte I do presente Estatuto aplicam-se aos benefícios fiscais nele previstos, sendo extensivas aos restantes benefícios fiscais, com as necessárias adaptações, sendo caso disso.

What we checked in this article

The provisions of Part I apply to the benefits in the Statute and, with the necessary adaptations, to all other tax benefits.

Planning around a Portuguese tax benefit? Article 1 sets the conditions.

We check eligibility for IFICI, the Madeira regime, the start-up and capitalisation incentives and the property benefits, prepare the registrations and claims, and model what the benefit is worth, 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.

Applying the law

Portuguese tax benefits, claimed on time and kept

Most benefits in the Statute depend on a registration, a deadline or a condition that has to stay true for years. Tell us what you plan, and we will tell you which benefit applies, what it is worth and what must be filed.

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