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Decree Law No. 163/2019

Publication: Republic Diary No. 206/2019, Series I of 2019-10-25
  • Issuer: Presidency of the Council of Ministers
  • Diploma Type: Decree Law
  • Number: 163/2019
  • Pages: 63 - 64

Summary in plain english

What is it?

This decree-law amends the IRC [Legal Persons Income Tax] tax scheme relating to the Welfare Fund for Lawyers and Solicitors (CPAS).

CPAS is a social security institution which purpose is to grant old-age pensions and disability allowances to lawyers and members of the Solicitors and Enforcement Agents Association.

What is going to change?

The IRC tax scheme, applied to the CPAS, is now equivalent to that of social security institutions.

CPAS enjoys the exemptions and benefits provided for social security and social security institutions.

What advantages does it bring?

It makes CPAS more robust and financially sustainable.

When does it enter into force?

This decree-law enters into force on 1 January 2020.

Original Version


  • Legal translator is the translation of texts within the field of law


Legislative consolidation integrates the various amendments and rectifications made into an original legal diploma in order to make its consultation more accessible to the citizen.