Portugal
Law 20/2023 of May 17
Law 21/2023 of May 25
Law 20/2023 of May 17 and Law 21/2023 of May 25 have introduced changes to several tax benefits. In this publication, we summarize the main changes, which concern the:
- Patent box regime;
- Elimination of certain tax benefits relating to the corporate income tax assessment result adjustment;
- Tax incentive for company capitalization;
- Exemption applicable to compensation relating to relocating abroad;
- Regime on external loans and lease income from imported equipment;
- Intermediate value-added tax rate on diesel;
- Tax incentive for purchasing startup shares; and
- Tax Incentive System for Business R&D (SIFIDE).