Corporate Capitalization in 2026: Tax Incentives in Force in Portugal and Optimization Opportunities
Not everything is limited to the reduction of the Corporate Income Tax rate from 20% to 19%, nor to the application of the reduced rate of 15% on the first EUR 50,000 for small and medium-sized enterprises. The Portuguese State Budget for 2026 maintains important tax incentives aimed at strengthening companies’ equity, consolidating a stable […]
DEUCP: Understanding Its Importance in International Public Procurement Procedures
In an increasingly competitive and globalised environment, participation in international public procurement procedures requires not only technical and financial capacity, but also strict compliance with European public procurement rules. In Portugal, its application falls within the framework established by the Public Contracts Code, and it is of relevance in international public tenders and in contracts […]
End of Ultralight Plastic Bags in 2027: What Will Change for Consumers and Businesses?
The ban will come into force on 1 January 2027. In the interim, a transitional period has been established to allow for the orderly clearance of existing stock, the renegotiation and adjustment of supply and logistics arrangements, the consolidation of viable alternatives within the market, and the gradual adaptation of consumers to new patterns of […]
Shareholder Conflicts: When Disloyalty Threatens the Stability and Continuity of Companies
Conflicts between shareholders are neither a recent phenomenon nor limited to newly incorporated or growing companies. On the contrary, they arise in companies of all sizes and across all sectors of activity, including organizations with decades of operational history and well-established corporate structures. In many cases, these conflicts originate from the gradual erosion of trust […]
Ley de Morosidad: Obligaciones y Riesgos para Empresas
Introducción Desde el Departamento de Derecho Mercantil de Belzuz Abogados, S.L.P. en Madrid, como expertos en derecho mercantil, compliance empresarial y asesoramiento en operaciones comerciales, queremos poner de relieve un problema recurrente en el ámbito empresarial español: el incumplimiento sistemático de las obligaciones derivadas de la Ley de Morosidad. La Ley 3/2004, de 29 de […]
VAT in Leasing / Subleasing in Portugal: Associated Costs and Exemption
The Portuguese Tax and Customs Authority recently clarified the VAT framework for non-residential (commercial) sublease contracts that include associated costs, through Binding Information No. 29156, with a resolution date of January 26, 2026, issued by the Director of DSIVA Services, by delegation of powers. This resolution is particularly relevant for companies with leasing or subleasing […]
VAT on e-books in Portugal: does the reduced 6% rate apply to telecommunications bundles?
The issue of the VAT treatment applicable to e-books in Portugal has become increasingly relevant in the digital sector, particularly regarding the application of the reduced 6% rate when digital books are included in telecommunications service bundles. The Portuguese Tax and Customs Authority (“AT”), through Binding Ruling no. 28778 of 31 October 2025, clarified the […]
Despido por acoso. Improcedencia por insuficiencia de la carta. Análisis de la sentencia 1990/2025, de 29 de septiembre de 2025 del TSJ de País Vasco
Objeto del litigio y antecedentes. El supuesto enjuiciado trae causa del despido disciplinario de un trabajador con categoría de gerocultor en una residencia de la tercera edad de Bizkaia, al que se imputaban diversos comportamientos constitutivos de acoso sexual hacia una compañera. La empresa, tras activar el protocolo interno de acoso y encargar una investigación […]
Supreme Court (Civil) ruling of 13 January 2026. What is striking is not informed consent but the loss of opportunity
Introduction The Insurance Department at Belzuz Abogados, S.L.P. analyses a recent Supreme Court ruling that addresses key issues in healthcare liability and insurance law. The Chamber concludes that there was no life-threatening emergency that justified omitting informed consent in an instrumental delivery. Although no malpractice was proven in the technical execution of the delivery, the […]
Informes de Sostenibilidad y Huella de Carbono: Nuevas Obligaciones para las Empresas
Introducción Esta normativa, que desarrolla la disposición final duodécima de la Ley 7/2021, de 20 de mayo, de cambio climático y transición energética, introduce modificaciones sustanciales en el registro de huella de carbono, compensación y proyectos de absorción de dióxido de carbono, estableciendo un marco regulatorio más exigente que afecta tanto a grandes empresas como […]