Extension of the submission deadline of the Corporate Income Tax Return (IRC) in Portugal_Model 22

The deadline for submitting the Corporate Income Tax (IRC) return for the 2023 tax period in Portugal (Model 22) has been extended to July 15, so this reporting obligation can be fulfilled up to that date without any fees or penalties.

The reason for this extension (order no. 176/2024.XXIII, of 14 March 2024), is due to the fact that the Tax and Customs Authority had to make the respective digital forms available at least 120 days before the deadline for compliance with the reporting obligation, which was not complied with in time.

Our tax team remains available to clarify any questions you may have regarding this matter.