Decreto-Lei n.º 163/2019

Publicação: Diário da República n.º 206/2019, Série I de 2019-10-25
  • Emissor:Presidência do Conselho de Ministros
  • Entidade Proponente:Justiça
  • Tipo de Diploma:Decreto-Lei
  • Número:163/2019
  • Páginas:63 - 64
  • ELI:
Versão pdf: Descarregar

Summary in plain english (Without legal value)

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.

This text is intended to present the content of the legal act in accessible, plain and understandable language for citizens. The summary of the legal act in plain language has no legal value and does not replace the consultation of the legal act in the Diário da República.