Part I · General principles

Article 9 Declaration by the persons concerned that the conditions for tax benefits have ceased

Artigo 9.º · Declaração pelos interessados da cessação dos pressupostos dos benefícios fiscais

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

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Persons holding the right to tax benefits must declare, within 30 days, that the factual or legal situation on which the benefit was based has ceased, except where that cessation is known to the authorities ex officio.

As pessoas titulares do direito aos benefícios fiscais são obrigadas a declarar, no prazo de 30 dias, que cessou a situação de facto ou de direito em que se baseava o benefício, salvo quando essa cessação for de conhecimento oficioso.

What we checked in this article

The 30-day time limit and the exception where the cessation is known to the authorities ex officio are retained.

Planning around a Portuguese tax benefit? Article 9 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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