1. Situations of non-taxability (não sujeição) are not tax benefits.
1 - Não são benefícios fiscais as situações de não sujeição tributária.
2. For the purposes of the preceding paragraph, situations of non-taxability are, in general terms, structural tax measures of a normative nature that expressly exclude matters from the scope of the tax.
2 - Para efeitos do disposto no número anterior, consideram-se, genericamente, não sujeições tributárias as medidas fiscais estruturais de carácter normativo que estabeleçam delimitações negativas expressas da incidência.
3. Whenever it considers it necessary, the tax administration may require the persons concerned to provide the information needed to calculate the revenue forgone as a result of situations of non-taxability.
3 - Sempre que o julgar necessário, pode a administração fiscal exigir dos interessados os elementos necessários para o cálculo da receita que deixa de cobrar-se por efeito das situações de não sujeição tributária.
The rule that non-taxability is not a tax benefit and the definition of non-taxability as an express negative delimitation of the charge to tax 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.