Tax and Customs Authority

Tax Management Area – Special Taxes on Consumption and Vehicle Tax

Circular Letter no. 35,043, of February 25, 2015

Clarifies the interpretation of article 41 of the Vehicle Tax Code on the issuance of shipping/export number plates, particularly in respect of vehicles excluded from the scope of Vehicle Tax and non-motorised vehicles, such as trailers and semi-trailers, and lists the documents that must accompany the application for the assignment of the said number plates.

Tax and Customs Authority

Tax Management Area – Special Taxes on Consumption and Vehicle Tax

Circular Letter no. 35,044, of February 25, 2015

Clarifies and standardises the procedures for shipping alcohol and alcoholic beverages between the mainland and the Autonomous Regions and vice versa, and between the Autonomous Regions, particularly with regards to:

  • General suspension regime;
  • Exceptions to the general regime, relating to transfer of goods between tax areas of the national territory of products already released for consumption; and
  • Special regime for small wine producers and small breweries.

Tax and Customs Authority

Director General of the Tax and Customs Authority

Order of March 4, 2015

Clarifies that, as a result of the amendments to the Personal Income Tax (PIT) Code introduced by Law no. 82-E/2014, of December 31 – Personal Income Tax Reform – the options previously exercised by  taxpayers for the applicability of the "married, one taxable person" withholding table  were automatically repealed.

Therefore, when both taxpayers obtain income the "married, two taxable persons" withholding table must necessarily apply.

Tax and Customs Authority

Director General of the Tax and Customs Authority

Order of March 16, 2015

Clarifies that married or life-partner taxpayers receiving category A or H income can only opt for withholding as per the "married, one taxable person" table when the other spouse or life-partner solely receives income not subject to tax, such as unemployment allowance or income subject to special or definitive tax rates.

Tax and Customs Authority

Tax Management Area – CIT

Letter no. 35,044 of March 16, 2015

Discloses the municipal surtax rates applicable to the 2014 tax period, to be collected in 2015.

Further clarifies that under the terms of the new law establishing the funding regime of the municipalities and of the inter-municipal entities (Law no. 73/2013, September 3), the surtax rates are levied on the taxable profit subject to and not exempt from CIT for the 2014 period and that:

  • The normal rate applies to taxable persons whose turnover in 2014 exceeds €150,000.00;
  • The reduced rate applies to taxable persons whose turnover in 2014 does not exceed €150,000.00 but is higher than the amount indicated in the "scope of exemption" column;
  • Taxable persons whose turnover in 2014 does not exceed the amount shown in the "scope of exemption" column are exempt from municipal surtax.

Tax and Customs Authority

Cabinet of the Director General

Circular no. 5/2015, of March 31, 2015

Following the recent and significant amendments to the Tax Group Regime (TGR), the Secretary of State of Fiscal Affairs has ordered clarifications regarding the regime.

In this sense, the General Director of the Tax and Customs Authority clarified, among other aspects, the requirements on the eligibility to the regime, the requirements and procedure to alter the group´s parent company and the procedure to deduct tax losses within the TGR.