Entities managing integrated systems for the management of specific waste streams, duly licensed under the law, are exempt from IRC, except as regards investment income as defined for IRS purposes, throughout the entire licensing period, in respect of profits that, during that period, are reinvested or used to pursue the purposes legally assigned to them.
Ficam isentas de IRC, excepto quanto aos rendimentos de capitais, tal como são definidos para efeitos de IRS, as entidades gestoras de sistemas integrados de gestão de fluxos específicos de resíduos, devidamente licenciadas nos termos legais, durante todo o período correspondente ao licenciamento, relativamente aos resultados que, durante esse período, sejam reinvestidos ou utilizados para a realização dos fins que lhes sejam legalmente atribuídos.
The IRC exemption, its exclusion of investment income as defined for IRS purposes and the conditions of licensing and reinvestment during the licensing period 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.