Fiscal and Tax Law - Portugal

Belzuz Abogados has a solid experience in providing legal services and international tax advisory and has a multidisciplinary team working in close collaboration with the Madrid office, ensuring an integrated approach towards projects of its clients.

The Department of Tax Law gathers a team of attorneys specializing in the area of taxation which, according to the needs of its customers, structures optimization plans for growth, providing the business structures of a proper fiscal management.


 The following services are available within this area of practice:

Corporate Income Tax
  • Consulting services including drafting opinions on tax structures and applications for binding information of the Portuguese tax authorities;
  • Monitoring of tax inspection proceedings initiated by the Portuguese Tax Authorities (PTA);
  • Assistance following tax procedures and penalties processes appealing before the administrative and tax courts;

 

More information about the Fiscal and Tax Law Department | (Portugal)

Value Added Tax
  • Support intending to optimize cash flow situation by means of VAT refunds or by recovering VAT from bad debts;
  • Optimize methods to deduct VAT incurred on taxpayers with deductions restrictions;
  • Assistance with electronic invoicing and guidance on business accounting system data requirements for tax audit purposes [SAF-T (PT)];
  • Advising the companies in complying with the accessory obligations such as the monthly communication of the invoices as well as the certification of invoicing programs;

 

More information about the Fiscal and Tax Law Department | (Portugal)

Internationalization
  • Structuring economic holdings;
  • Foreign investment consultancy specially on tax obligations;
  • Support on mergers and acquisitions;
  • Alongside with the Madrid office, we provide an integrated service to Iberian companies and International groups.

 

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Social Security
  • Consulting and litigation services with reference to Social Security contributions;

 

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Special consumption taxes
  • Consultancy services and litigation support on special taxes matters including customs proceedings and communitary framework;

 

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Tax and Customs litigation and arbitration
  • Legal services on Tax and Customs litigation and arbitration supporting our clients at the administrative and court stages;

 

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Taxation of non-residents and non-habitual residents (RNH)

Belzuz Advogados has extensive experience dealing with issues related to the non-habitual resident status, providing advice to both national and foreign individuals and companies. Due to its Iberian presence and having offices in Madrid, Oporto and Lisbon, Belzuz Advogados has been advising residents from Spain in the proceedings of changing their tax residence to Portugal and obtaining the non-habitual resident status.

Belzuz Advogados' Tax Department provides direct and personalized support to its clients from the moment before the change of residence and accompanies the entire procedure to obtain the non-habitual resident status and the recognition of a high value-added activity in Portugal. Legal and tax support is also provided in all situations related to non-habitual resident status that may arise during the period of application of this tax regime.

Belzuz Advogados' Tax Department provides, inter alia, the following services:

Prior to the change of residence:

  • Preparing opinions with consideration of the possibility of granting non-habitual resident status;
  • Studying the impact in the case of the changing of residence and of the non-habitual resident status;
  • Specific analysis, aimed at each client, of the taxation rules on their income under the non-habitual residents’ tax regime, analyzing the international Conventions to avoid double taxation and exit tax issues;
  • Supervising the visa and residence permit procedures in Portugal for third-country nationals;
  • Reviewing and preparing the documents required to obtain the Portuguese Tax number as non-resident;
  • Legal certification of documents;
  • Nominating tax representatives of residents of third-country nationals;
  • Obtaining before the Portuguese tax authorities the Portuguese tax number as non-resident.

Change of residence and non-habitual resident status proceedings:

  • Reviewing and preparing the documents required for the change of residence;
  • Legal certification of documents;
  • Registering the change of residence to Portugal before the Portuguese tax authorities;
  • Presenting the non-habitual resident application to the Portuguese tax authorities;
  • Preparing the application for the recognition of a high value-added activity in Portugal: reviewing and providing the legal certification of the documents mandatory to the application;
  • Supervising the procedure until the recognition of a high value-added activity by the tax authorities, including regular follow-ups on each matter.

After obtaining the non-habitual resident status:

  • Support in filing the income tax returns (Form 3 IRS) to be submitted as non-habitual residents in Portugal;
  • Obtaining residence and / or tax residence certificates;
  • Completing and instructing the forms applying International Conventions in order to avoid double taxation on income;
  • Completing and instructing the forms to obtain tax refund in case of international double taxation on income;
  • Informing the Portuguese tax authorities of any change in the tax register;
  • Supporting and supervising the proceeding of cancelation of the register before the Portuguese tax authorities when leaving the country;
  • Support in filing the income tax returns (Form 3 IRS) to be submitted as non-residents in Portugal.

 

More information about the Fiscal and Tax Law Department | (Portugal)

Investment in Portugal
  • Planning and implementation of corporate structures of representations of non-resident companies in Portugal (branches, subsidiaries or corporations);
  • Tax Consultancy on joint ventures, corporate reestructurings, contracts, mergers and acquisitions and other operations;

 

More information about the Fiscal and Tax Law Department | (Portugal)

Personal Income Tax
  • Support to individual taxpayers in fulfilling reporting obligations arising from the income received in Portuguese territory; resolution of tax residence conflicts and support in solving double taxation matters;

 

More information about the Fiscal and Tax Law Department | (Portugal)

 

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Madrid

Belzuz Abogados - Madrid office

Nuñez de Balboa 115 bis 1

  28006 Madrid

+34 91 562 50 76

+34 91 562 45 40

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Lisbon

Belzuz Abogados - Lisbon office

Av. Duque d´Ávila, 141 – 1º Dtº

  1050-081 Lisbon

+351 21 324 05 30

+351 21 347 84 52

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Oporto

Belzuz Abogados - Oporto office

Rua Julio Dinis 204, Off 314

  4050-318 Oporto

+351 22 938 94 52

+351 22 938 94 54

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