Part I · General principles

Article 8 Measures preventing, suspending or extinguishing tax benefits

Artigo 8.º · Medidas impeditivas, suspensivas ou extintivas de benefícios fiscais

Estatuto dos Benefícios Fiscais · republished by Decree-Law No. 108/2008 · consolidated text checked 26 October 2026

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Sanctions preventing, suspending or extinguishing tax benefits may be applied whenever a tax offence is committed in relation to taxes on income, expenditure or property, or an infringement of the rules of the social security system, irrespective of its relationship with the benefit granted.

As sanções impeditivas, suspensivas ou extintivas de benefícios fiscais podem ser aplicadas sempre que seja cometida uma infracção fiscal relacionada com os impostos sobre o rendimento, a despesa ou o património ou, às normas do sistema de segurança social, independentemente da sua relação com o benefício concedido.

What we checked in this article

The sanctions apply to any tax offence relating to taxes on income, expenditure or property, or to social security rules, irrespective of any link with the benefit granted.

Planning around a Portuguese tax benefit? Article 8 sets the conditions.

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.

Applying the law

Portuguese tax benefits, claimed on time and kept

Most benefits in the Statute depend on a registration, a deadline or a condition that has to stay true for years. Tell us what you plan, and we will tell you which benefit applies, what it is worth and what must be filed.

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