Taxation

In Portugal, whenever a company participates in public procurement, invoices government entities, or applies for bank credit, it must prove its tax and social security compliance and present an up-to-date commercial registration. All these services are provided by our company.

There are significant advantages to outsourcing, including reduced fixed costs, access to specialised skills, and experience that can significantly improve processes. You can rely on Nominaurea to ensure timely delivery of all taxes and contributions.

We assist clients during audits conducted by the Tax Authority, whether related to formal inspections or information requests. This includes drafting written responses, preparing documentation, attending meetings to discuss critical matters, and advising clients and/or their lawyers on how to exercise the right to a hearing and lodge complaints or appeals.

CIT – Corporate Income Tax (Model 22): prepared and submitted between 1 and 31 May of the following year. Includes treatment of deductible expenses, timing and value of taxable income, foreign income taxation, applicable tax credits or exemptions, tax on non-residents earning income in Portugal, calculation methods, payment timing, withholding and recovery/deduction rules.

PIT – Personal Income Tax: prepared and submitted between 1 April and 30 June of the following year. Includes appropriate forms for various income types, tax calculation, foreign income taxation, and withholdings.

VAT – Value Added Tax: prepared and submitted
o MONTHLY → by the 20th of the second following month
o QUARTERLY → by the 20th of the second month after the quarter ends
Covers VAT rules, deductibility and tax calculation, place of supply, taxation of intra- and extra-EU transactions, VAT for non-residents operating in Portugal, and refund support

Stamp Duty: prepared and submitted between the 1st and 20th of the following month. Applies to financial and property transactions.

IUC – Single Vehicle Tax: annual payment document issued in the month of vehicle registration. Applies to motor vehicles

IMI – Municipal Property Tax: levied on the taxable equity value (VPT) of each property.

IMT – Municipal Property Transfer Tax: applicable to real estate transactions.

Annual submission by 15 July of the following year, including the main declaration and all required annexes.
IES is a fully dematerialised and electronic method of fulfilling accounting, tax and statistical reporting obligations.

Model 30 must be submitted whenever payments are made or made available to non-resident entities. It must be submitted electronically by the end of the second month following the payment or availability of the income.

Support in preparing the legally mandatory tax dossier for all companies, in accordance
with statutory requirements.

Tax planning for companies with operations in Portugal and Spain, corporate restructuring,
application of tax benefits and special regimes