Portugal–UK treaty Article 2: Taxes Covered

1. This Convention shall apply to taxes on income and on capital gains imposed on behalf of a Contracting State or of its political or administrative subdivisions or local authorities, irrespective of the manner in which they are levied.

1 - A presente Convenção aplica-se aos impostos sobre o rendimento e sobre as mais-valias exigidos em benefício de um Estado Contratante, ou das suas subdivisões políticas ou administrativas ou autarquias locais, seja qual for o sistema usado para a sua cobrança.

2. There shall be regarded as taxes on income and on capital gains all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation.

2 - São considerados impostos sobre o rendimento e sobre as mais-valias todos os impostos incidentes sobre o rendimento total ou sobre elementos do rendimento, incluindo os impostos sobre os ganhos derivados da alienação de bens mobiliários ou imobiliários, bem como os impostos sobre as mais-valias.

3. The existing taxes to which this Convention shall apply are in particular:

3 - Os impostos atuais a que a presente Convenção se aplica são, nomeadamente:

a) in Portugal:

a) Em Portugal:

(i) the personal income tax (Imposto sobre o Rendimento das Pessoas Singulares – IRS);

(i) O Imposto sobre o Rendimento das Pessoas Singulares - IRS;

(ii) the corporate income tax (Imposto sobre o Rendimento das Pessoas Coletivas – IRC); and

(ii) O Imposto sobre o Rendimento das Pessoas Coletivas - IRC; e

(iii) the surtaxes on corporate income tax (derramas);

(iii) As derramas;

(hereinafter referred to as “Portuguese tax”);

(a seguir referidos como «imposto português»);

b) in the United Kingdom:

b) No Reino Unido:

(i) the income tax;

(i) O imposto sobre o rendimento (income tax);

(ii) the corporation tax; and

(ii) O imposto sobre as sociedades (corporation tax); e

(iii) the capital gains tax;

(iii) O imposto sobre as mais-valias (capital gains tax);

(hereinafter referred to as “United Kingdom tax”).

(a seguir referidos como «imposto do Reino Unido»).

4. The Convention shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws.

4 - A Convenção será também aplicável aos impostos de natureza idêntica ou substancialmente similar que entrem em vigor posteriormente à data da assinatura da Convenção e que venham a acrescer aos atuais ou a substituí-los. As autoridades competentes dos Estados Contratantes comunicarão uma à outra as modificações significativas introduzidas nas respetivas legislações fiscais.

Paying or receiving income between Portugal and the United Kingdom? Article 2 may decide where it is taxed.

We apply tax treaties to dividends, interest, royalties, salaries and gains, prepare the relief-at-source form and refund claims, and check structures against the treaty’s anti-abuse rules. A written answer and a fixed quote within one working day.

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The English column is an authentic text of the Convention, reproduced from the text published on GOV.UK by HM Revenue & Customs. The Convention was done in Portuguese and English, each text being authentic. The Portuguese text is reproduced from the official publication. Editorial notes are ours and are not part of the Convention.

Article 2 Taxes Covered

Treaty relief between Portugal and the United Kingdom, claimed correctly