{"id":2214,"date":"2024-02-14T16:38:07","date_gmt":"2024-02-14T16:38:07","guid":{"rendered":"https:\/\/www.nominaurea.pt\/noticias\/encerramento-de-contas-e-os-beneficios-fiscais\/"},"modified":"2025-10-21T12:19:18","modified_gmt":"2025-10-21T12:19:18","slug":"encerramento-de-contas-e-os-beneficios-fiscais","status":"publish","type":"post","link":"https:\/\/www.nominaurea.pt\/en\/noticias\/encerramento-de-contas-e-os-beneficios-fiscais\/","title":{"rendered":"End Year Account closure and tax benefits"},"content":{"rendered":"<h5 class=\"bto-encabezamiento\" style=\"text-align: justify;\">Flash News NA 14\/02\/2024<\/h5>\n<h5 style=\"text-align: justify;\">End Year Account closure and tax benefits<\/h5>\n<p style=\"text-align: justify;\">In the end year closure of accounts, several procedures must be observed, among which we highlight the verification of tax savings resulting from the application of tax benefits in force for each year.<\/p>\n<hr id=\"system-readmore\" \/>\n<p style=\"text-align: justify;\"><a href=\"en\/news.html\"><img decoding=\"async\" style=\"float: right; margin-left: 10px;\" src=\"images\/volver.png\" alt=\"\" data-alt=\"Volver\" \/><\/a><\/p>\n<p style=\"text-align: justify;\">Tax Benefits are exemptions, tax reductions, deductions from the tax base, and other tax measures of an exceptional nature.<\/p>\n<p style=\"text-align: justify;\">Tax benefits are provided for and regulated in several legal documents, which difficulties their use.<\/p>\n<p style=\"text-align: justify;\">For the 2023 tax period, some of the tax benefits and\/or incentives that may be applied are:<\/p>\n<p style=\"text-align: justify; padding-left: 30px;\">\u2022 Reduction of the CIT rate on the first 50,000 euros to 17% for SMEs and Small Mid Cap<\/p>\n<p style=\"text-align: justify; padding-left: 30px;\">\u2022 Investment Support Tax Regime (RFAI)<\/p>\n<p style=\"text-align: justify; padding-left: 30px;\">\u2022 Tax Incentive System for Research and Business Development II (SIFIDE II)<\/p>\n<p style=\"text-align: justify; padding-left: 30px;\">\u2022 Incentive for Company Capitalization (ICE)<\/p>\n<p style=\"text-align: justify; padding-left: 30px;\">\u2022 Tax Incentive for Salary Enhancement<\/p>\n<p style=\"text-align: justify; padding-left: 30px;\">\u2022 Extraordinary regime to support electricity and gas costs<\/p>\n<p style=\"text-align: justify; padding-left: 30px;\">\u2022 Extraordinary support regime for costs incurred in agricultural production<\/p>\n<p style=\"text-align: justify; padding-left: 30px;\">\u2022 Tax incentive for company mergers<\/p>\n<p style=\"text-align: justify; padding-left: 30px;\">\u2022 Increased spending on business quotas<\/p>\n<p style=\"text-align: justify; padding-left: 30px;\">\u2022 Increased spending on paying childcare vouchers to employees<\/p>\n<p style=\"text-align: justify; padding-left: 30px;\">\u2022 Increase in the payment of social transport tickets to employees<\/p>\n<p style=\"text-align: justify; padding-left: 30px;\">\u2022 Increased expenses with certain types of Donations\/Patronage, namely those granted to the JMJ-Lisboa 2023 Foundation<\/p>\n<p style=\"text-align: justify; padding-left: 30px;\">\u2022 Increase in professional diesel costs<\/p>\n<p style=\"text-align: justify;\">These are just some of the Tax Benefits applicable to the 2023 economic period that may contribute to lower tax payments.<\/p>\n<p style=\"text-align: justify;\">An efficient tax strategy contributes to better management of companies&#8217; financial resources.<\/p>\n<p style=\"text-align: justify;\">At <a href=\"en\/\">Nominaurea <\/a>we have specialized teams to advise and assist you in these matters<span style=\"caret-color: auto;\">.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Flash News NA 14\/02\/2024 End Year Account closure and tax benefits In the end year closure of accounts, several procedures must be observed, among which we highlight the verification of tax savings resulting from the application of tax benefits in force for each year. Tax Benefits are exemptions, tax reductions, deductions from the tax base, [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2214","post","type-post","status-publish","format-standard","hentry","category-publications"],"_links":{"self":[{"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts\/2214","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/comments?post=2214"}],"version-history":[{"count":1,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts\/2214\/revisions"}],"predecessor-version":[{"id":2238,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts\/2214\/revisions\/2238"}],"wp:attachment":[{"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/media?parent=2214"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/categories?post=2214"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/tags?post=2214"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}