The right to tax benefits relates back to the date on which the respective conditions are met, even where it is subject to declaratory recognition by the tax administration or to an agreement between the tax administration and the beneficiary, unless the law provides otherwise.
O direito aos benefícios fiscais deve reportar-se à data da verificação dos respectivos pressupostos, ainda que esteja dependente de reconhecimento declarativo pela administração fiscal ou de acordo entre esta e a pessoa beneficiada, salvo quando a lei dispuser de outro modo.
The right dates from the time the conditions are met, even where declaratory recognition or an agreement is required, unless the law provides otherwise.
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.