1. All persons, whether natural or legal persons and whether governed by public or private law, who are granted tax benefits, whether automatic or subject to recognition, are subject to supervision by the Tax and Customs Authority (AT), the Regional Directorate for Tax Affairs and the other competent entities, in order to check that the conditions for the respective tax benefits are met and that the obligations imposed on the holders of the right to the benefits are complied with.
1 - Todas as pessoas, singulares ou coletivas, de direito público ou de direito privado, a quem sejam concedidos benefícios fiscais, automáticos ou dependentes de reconhecimento, ficam sujeitas a fiscalização da Autoridade Tributária e Aduaneira, da Direção Regional dos Assuntos Fiscais e das demais entidades competentes, para controlo da verificação dos pressupostos dos benefícios fiscais respetivos e do cumprimento das obrigações impostas aos titulares do direito aos benefícios.
2. Entities licensed to operate in the Madeira Free Trade Zone (Zona Franca da Madeira) that benefit from the regimes provided for in Articles 36 and 36-A are supervised in accordance with the preceding paragraph.
2 - As entidades licenciadas para operar na Zona Franca da Madeira que beneficiem dos regimes previstos nos artigos 36.º e 36.º-A são fiscalizadas nos termos do número anterior.
The bodies with supervisory powers (AT, the Regional Directorate for Tax Affairs and other competent entities) and the extension to Madeira Free Trade Zone entities under Articles 36 and 36-A 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.