Fiscal and tax law - Belzuz Abogados

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Publicaciones de Fiscal and tax law

Corporate demerger and VAT neutrality: Portuguese Tax Authority confirms application of Article 3(4) of the VAT Code

Aparthotel lease and VAT exemption: analysis of Binding Ruling no. 29474

Returning Programme – tax framework applicable to managers’ remuneration, Binding Ruling no. 30026, with decision of 2026-04-23, issued by the Head of Division of the DSIRS, under sub-delegation

Tax regime for former residents in 2026 in Portugal: recent clarification by the Portuguese Tax Authorities and practical implications

Non-resident and non-remunerated director: clarification by the Portuguese Tax Authority on tax residency and taxation – Binding Ruling no. 29716, dated 2026-04-07

Portugal Golden Visa in 2026: updated requirements, investment options and legal framework following the end of real estate eligibility

Simplified Corporate Income Tax (CIT) Regime in 2026: tax framework, applicable coefficients and when it is advantageous for service companies

El Supremo aclara cuándo una empresa familiar cumple el requisito del empleado a los efectos de disfrutar de beneficios fiscales en el Impuesto sobre el Patrimonio y el Impuesto sobre Sucesiones y Donaciones

The End of the NHR Regime in Portugal: Are There Still Tax Alternatives in 2026?

Profit Distribution to Employees in Portugal: Balance Bonuses, IRS Exemption and 2026 Rules