The following tax benefits are granted to shipowning companies of the national merchant navy:
Às empresas armadoras da marinha mercante nacional são concedidos os seguintes benefícios fiscais:
a) Taxation of profits resulting exclusively from maritime transport activity on only 30% of those profits;
a) Tributação dos lucros, resultantes exclusivamente da actividade de transporte marítimo, incidindo apenas sobre 30 % dos mesmos;
b) Exemption from stamp duty on external financing operations for the acquisition of ships, containers and other equipment for ships, contracted by shipowning companies of the merchant navy, even where such contracting is carried out through national financial institutions.
b) Isenção de imposto do selo nas operações de financiamento externo para aquisição de navios, contentores e outro equipamento para navios, contratados por empresas armadoras da marinha mercante, ainda que essa contratação seja feita através de instituições financeiras nacionais.
The taxation of only 30% of profits derived exclusively from maritime transport and the stamp duty exemption on external financing for ships, containers and ship equipment 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.