1. Military personnel and members of the security forces are exempt from IRS as regards the remuneration received for duties performed in missions of a military nature carried out abroad, with humanitarian objectives or aimed at establishing, consolidating or maintaining peace, in the service of the United Nations or of other international organisations, irrespective of the entity that bears the respective amounts.
1 - Ficam isentos de IRS os militares e elementos das forças de segurança quanto às remunerações auferidas no desempenho de funções integradas em missões de carácter militar, efectuadas no estrangeiro, com objectivos humanitários ou destinadas ao estabelecimento, consolidação ou manutenção da paz, ao serviço das Nações Unidas ou de outras organizações internacionais, independentemente da entidade que suporta as respectivas importâncias.
2. The preceding paragraph is without prejudice to the aggregation of the exempt income for the purposes of Article 22(4) of the Personal Income Tax Code and for determining the rate applicable to the remaining taxable income.
2 - O disposto no número anterior não prejudica o englobamento dos rendimentos isentos, para efeitos do disposto no n.º 4 do artigo 22.º do Código do IRS e determinação da taxa aplicável ao restante rendimento colectável.
3. Recognition that the requirements for the exemption are met, where necessary, is the responsibility of the Minister of Finance.
3 - O reconhecimento relativo ao preenchimento dos requisitos de isenção, quando necessário, é da competência do Ministro das Finanças.
The scope (military and security forces personnel on missions abroad for the UN or other international organisations), the aggregation under Article 22(4) of the Personal Income Tax Code and the Minister of Finance’s competence 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.