Taxpayers engaged in film and audiovisual production carried out with the support of the Tourism and Cinema Support Fund (Fundo de Apoio ao Turismo e ao Cinema) are excluded from Article 88(3) of the Corporate Income Tax Code in respect of the charges they bear for light passenger vehicles, light goods vehicles referred to in Article 7(1)(b) of the Vehicle Tax Code, motorbikes and motorcycles.
São excluídos do disposto no n.º 3 do artigo 88.º do Código do IRC relativamente aos encargos que suportem com viaturas ligeiras de passageiros, viaturas ligeiras de mercadorias referidas na alínea b) do n.º 1 do artigo 7.º do Código do Imposto sobre Veículos, motos e motociclos, os sujeitos passivos no exercício da atividade de produção cinematográfica e audiovisual desenvolvida com o apoio do Fundo de Apoio ao Turismo e ao Cinema.
The exclusion is limited to Article 88(3) CIRC autonomous taxation on the listed vehicle types and to film and audiovisual production supported by the Tourism and Cinema Support Fund.
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.