Real estate-rich share transfers: how CJEU’s Nova Iberomoldes ruling impacts Portuguese RETT

This Legal Briefing analyses the Judgment of the Court of Justice of the European Union of 4 June 2026 in Nova Iberomoldes v. Autoridade Tributária e Aduaneira, concerning the compatibility of the Portuguese real estate transfer tax with Council Dire...

Following the approval of the new Legal Framework for Electric Mobility (Regime Jurídico da Mobilidade Elétrica, “RJME”), we set out below certain considerations and concerns arising, from a VAT perspective, from the changes introduced to the Portugu...

The Legal Briefing provides a detailed analysis of these developments and their practical implications for companies...

This Legal Briefing addresses the application requirements and key elements of the new VAT Groups Regime...

The applicability of the reduced VAT rate to urban rehabilitation works, under item 2.23 of List I annexed to the Portuguese VAT Code (“Item 2.23”), has long been the subject of legal debate...

The Portuguese Patent & Software Box regime presents a compelling tax incentive, designed to bolster research and development activities, attract technological enterprises, and enhance Portugal’s competitive standing in the European Union...

This Legal Briefing highlights the qualified job positions and economic activities recognised by the AICEP or IAPMEI as relevant to the national economy...

We outline some of the key aspects of the newly-published IFICI Ordinance...

In this Legal Briefing we analyse the provisional text eliminating the Spanish Golden Visa...

We outline some of the key tax measures set out in the SB Law Proposal...