Portaria n.º 297/2015

Publicação: Diário da República n.º 184/2015, Série I de 2015-09-21
  • Emissor:Ministérios das Finanças e da Economia
  • Tipo de Diploma:Portaria
  • Número:297/2015
  • Páginas:8392 - 8396
  • ELI:https://data.dre.pt/eli/port/297/2015/09/21/p/dre/pt/html
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Summary in plain english (Without legal value)

What is it?

This ordinance regulates the tax scheme for investment support (Regime Fiscal de Apoio ao Investimento - RFAI) and the deduction scheme for retained and reinvested earnings (Dedução por Lucros Retidos e Reinvestidos – DLRR) set out in the Investment Tax Code.

It also defines the special procedures for monitoring the amount of State aid for regional purposes.

What is going to change?

The amount of tax advantages granted under the RFAI should not exceed the ceilings applying to regional aid in force in the region where the investment is made.

In order to calculate these limits, the total amount of State aid for regional purposes granted in the same investment from all sources must be taken into account.

Taxable persons shall be subject to special procedures for monitoring the amount of State aid for regional purposes granted to the investment.

What advantages does it bring?

This ordinance ensures the enforcement of rules stemming from European law regarding State aid and tax benefits.

When does it enter into force?

This ordinance entered into force on 26 September 2015.

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.