Part I · General principles

Article 10 Interpretation and filling of gaps in the law

Artigo 10.º · Interpretação e integração das lacunas da lei

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

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Provisions establishing tax benefits may not be applied by analogy to fill gaps, but they may be interpreted extensively.

As normas que estabeleçam benefícios fiscais não são susceptíveis de integração analógica, mas admitem interpretação extensiva.

What we checked in this article

The prohibition of analogy and the admission of extensive interpretation are retained.

Planning around a Portuguese tax benefit? Article 10 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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