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Alexandre Andrade
According to the article 2 (taxable persons) of the Portuguese Corporate Income Tax Code (IRC Code):
1 – The following are liable to IRC:
a) commercial companies or civil companies in commercial form, cooperatives, public enterprises and other collective persons of public or private law, having their head office or (place of) effective management in Portuguese territory;
b) entities without legal personality, that have their head office or (place of) effective management in Portuguese territory, whose profits are not liable to the Tax on Income and Gains of Individuals (IRS) or to IRC directly in their capacity as natural or collective persons;
c) bodies, with or without legal personality, that do not have their head office or (place of) effective management in Portuguese territory and that obtain there profits not subject to IRS.
2 – The following are also considered to be included in paragraph 1(b): estates under administration, collective persons that have been declared invalid, associations and civil companies without legal personality and commercial or civil companies in commercial form, final registration.
3 - For the purposes of the IRC Code, collective persons and other entities that have their head office or (place of) effective management in Portuguese territory are considered resident.
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604 weeks ago
1 – The following are liable to IRC:
a) commercial companies or civil companies in commercial form, cooperatives, public enterprises and other collective persons of public or private law, having their head office or (place of) effective management in Portuguese territory;
b) entities without legal personality, that have their head office or (place of) effective management in Portuguese territory, whose profits are not liable to the Tax on Income and Gains of Individuals (IRS) or to IRC directly in their capacity as natural or collective persons;
c) bodies, with or without legal personality, that do not have their head office or (place of) effective management in Portuguese territory and that obtain there profits not subject to IRS.
2 – The following are also considered to be included in paragraph 1(b): estates under administration, collective persons that have been declared invalid, associations and civil companies without legal personality and commercial or civil companies in commercial form, final registration.
3 - For the purposes of the IRC Code, collective persons and other entities that have their head office or (place of) effective management in Portuguese territory are considered resident.