1. The objective and subjective conditions for tax benefits must be defined in generic terms and with a view to protecting relevant public interests; benefits of an individual nature are admissible only for exceptional reasons duly justified in the instrument establishing them.
1 - A definição dos pressupostos objectivos e subjectivos dos benefícios fiscais deve ser feita em termos genéricos, e tendo em vista a tutela de interesses públicos relevantes, só se admitindo benefícios de natureza individual por razões excepcionais, devidamente justificadas no diploma que os instituir.
2. The generic formulation of tax benefits must comply with the principle of equality, so as not to distort or threaten to distort competition.
2 - A formulação genérica dos benefícios fiscais deve obedecer ao princípio da igualdade, de modo a não falsear ou ameaçar falsear a concorrência.
The requirement of generic formulation, the exceptional and justified admission of individual benefits and the principle of equality and non-distortion of competition 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.