Welcome to Our Expertise Area
At AFM, we are committed to providing you with the most accurate and up-to-date information to support your financial and tax needs.
Our Expertise tab is your go-to resource for comprehensive documents and insights from the tax authorities.
Here, you will find useful translated documents, such as Binding Information and updates that are essential for navigating the world of taxation.
Whether you are looking for the latest tax regulations, practical advice, or official communications, our Expertise section is designed to keep you informed.
For any further assistance, feel free to reach out to our team at info@afm.tax
Use keywords to search and find the Document you need—click here to get started:
SALE OF PROPERTY
Sale of property affected by local accommodation activity and residential rental – application of the exceptional exclusion regime provided in article 50 of law 56/2023 of 06/10 (more housing program).
TRANSFER OF PROPERTY
Transfer of property to personal ownership followed by disposal within a period of less than 3 years – currency depreciation coefficient.
NHR - Professional income
Non-habitual resident – Professional income earned in Portugal for an entity based in the USA – Application of the exemption method
Reinvestment - Acquisition
Reinvestment – Acquisition of the usufruct (right to use and enjoy) of a property in which one already holds bare ownership
Reinvestment - Disposal
Reinvestment – Disposal of a property that serves as the primary residence alternating with use for local accommodation activities
Reinvestment in acquisition
Reinvestment in the acquisition of property and in improvement works
Mandatory inclusion
Mandatory inclusion of capital gains from financial assets held for a period of less than 365 days
Distribution of dividends
Distribution of dividends from a foreign company to shareholders. Taxation under the Non-Habitual Resident Regime
Onerous disposal
Onerous disposal of property partially allocated to local accommodation – Reinvestment
Onerous transfer
Onerous transfer of properties not intended for main residence – Application to the repayment of capital in debt from housing credit intended for main residence – Article 50 of Law No. 56/2023 (More Housing Program)
Disposal of a property
Disposal of a property designated as a secondary residence – Application in the acquisition of the dependent’s main residence – Inapplicability of Article 50
TRANSFER OF PROPERTY
Transfer of property to personal sphere followed by disposal within a period of less than 3 years – minimum quotas of amortization.
Withholding tax rate
Withholding tax rate on industrial property income and copyright income.
Reinvestment in construction
Reinvestment in the construction of property prior to the sale – Date of acquisition of the constructed property and calculation of the reinvestment period
Commencement of activity
Commencement of activity and issuance of green receipts – Swiss royalties
Indication of property
Indication of property allocated to business activity (box 7B of Annex B of the DM3)
Dividends obtained
Dividends obtained in the USA and Taiwan, mediated through a German broker
Right to deduction
Right to deduction – Electricity expenses incurred by employees for charging the company’s electric vehicles – Article 19 of the VAT Code
Onerous transfer
Onerous transfer of a residential property not intended for permanent residence through exchange with another property that will be intended for permanent residence – Law No. 56/2023 (More Housing Program)
Sale of urban land
Sale of urban land – Application towards the amortization of a mortgage loan on own and permanent housing (More Housing Program)
Framework for income
Framework for income from the imputation to shareholders of the result of the liquidation of a non-resident company – Non-Habitual Residents Regime