Tax and Customs Authority

Office of the Subdirectorate-General of the Department of Taxes on Assets Circular no. 40 107, of 29 April 2015, published on 4 May 2015

Clarifies some aspects of the new Stamp Duty regime on lease, sub-lease and promissory agreements, defining the procedures applicable to the reporting of  such agreement through Stamp Duty Form 2, as approved by Ordinance 98-A/2015, of 31 March, as well as the rules governing the temporal application of the new regime.

Tax and Customs Authority

Office of the Subdirector-General of Income Taxes and International Relations Circular no. 20 177, of 30 April 2015, published on 4 May 2015

Discloses the most frequent questions concerning the legal regime for the issuance and use of electronic lease receipts approved by Order no. 101/2015 -XIX, of 30 April 2015, of the State Secretary for Tax Affairs.

Tax and Customs Authority

Corporate Income Tax Services

Circular no. 20 178, of 5 May 2015

Establishes the rates and scope of exemption of the Municipal Surtax (Derrama) to be collected in 2015 by reference to 2014.