1. Tax benefits are either automatic or subject to recognition; the former arise directly and immediately from the law, while the latter require one or more subsequent acts of recognition.
1 - Os benefícios fiscais são automáticos ou dependentes de reconhecimento; os primeiros resultam directa e imediatamente da lei, os segundos pressupõem um ou mais actos posteriores de reconhecimento.
2. Tax benefits may be recognised by an administrative act or by agreement between the Administration and the persons concerned; in both cases recognition has merely declaratory effect, unless the law provides otherwise.
2 - O reconhecimento dos benefícios fiscais pode ter lugar por acto administrativo ou por acordo entre a Administração e os interessados, tendo, em ambos os casos, efeito meramente declarativo, salvo quando a lei dispuser em contrário.
3. The procedure for recognising tax benefits is governed by the General Tax Law and the Code of Tax Procedure and Process.
3 - O procedimento de reconhecimento dos benefícios fiscais regula-se pelo disposto na lei geral tributária e no Código de Procedimento e de Processo Tributário.
The distinction between automatic benefits and benefits subject to recognition and the merely declaratory effect of recognition, unless the law provides otherwise, 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.