1. The provisions establishing the tax benefits set out in Parts II and III of this Statute remain in force for a period of five years, unless they provide otherwise.
1 - As normas que consagram os benefícios fiscais constantes das partes ii e iii do presente Estatuto vigoram durante um período de cinco anos, salvo quando disponham em contrário.
2. Tax benefits to which the right was acquired while the provisions establishing them were in force are maintained, unless otherwise provided by law.
2 - São mantidos os benefícios fiscais cujo direito tenha sido adquirido durante a vigência das normas que os consagram, sem prejuízo de disposição legal em contrário.
3. Paragraph 1 does not apply to the tax benefits provided for in Articles 16, 17, 18, 21, 22, 22-A, 23, 24, 27, 32, 44, 60 and 66-A, or to Chapter V of Part II of this Statute.
3 - O disposto no n.º 1 não se aplica aos benefícios fiscais previstos nos artigos 16.º, 17.º, 18.º, 21.º, 22.º, 22.º-A, 23.º, 24.º, 27.º, 32.º, 44.º, 60.º e 66.º-A, bem como ao capítulo v da parte ii do presente Estatuto.
The five-year period, the protection of rights already acquired and the full list of excepted articles (16, 17, 18, 21, 22, 22-A, 23, 24, 27, 32, 44, 60 and 66-A and Chapter V of Part II) are retained.
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.