Tax and Customs Authority 

Circular No. 35053/2015, of 12 November

It clarifies that Road Tax will not be levied as a result of the application for the replacement of a Vehicle Document to reflect the reclassification of Type 2 Ambulances as Vehicles Used for Patient Transport, under the provisions of the Patient Transport Regulations.

This matter is not of relevance for ambulances exempt from Road Tax under the previous regime, now revoked, considering that the five-year period during which exempt vehicles could not be sold or decommissioned under penalty of being liable for tax has already elapsed.

Tax and Customs Authority 

Circular No. 35054/2015, of 17 November

It clarifies that, by virtue of the coming into effect of Law 109/2015, of August 26, economic operators intending to continue to release for consumption tobacco products after 20 May 2016, must submit to the Tax Authorities, at least 30 days in advance of said date, an application for alteration of brand elements, which must include a color and real- size image of the new packaging of each of the currently approved products, as proof of compliance with the labelling and packaging requirements set forth in this Law.

It also clarifies that, from 20 May 2016, the Tax Authorities will revoke all sales authorizations and respective codes, regarding products in respect of which no proof of compliance with the new labelling and packaging obligations has been provided.

Tax and Customs Authority

Binding information concerning Case No. 9161, of 12 October 2015, published on 19 November 2015

VAT – RBC – DT – Service provision agreement for replacement of meters –

Issuance of transport documents regarding obsolete meters removed from consumers’ properties and subsequently transported to the contracting entity central facilities

An entity that, within the scope of a service agreement entered into with the Municipal Water and Sanitation Services, replaces the water meters in a given municipality is not obliged to issue transport documents regarding the obsolete meters removed from consumers’ properties and subsequently transported to the municipal services’ central facilities, under the exemption set forth in Article 3(1)(n) of the Circulation of Goods regime. Regardless proof of provenance and destination may be required.

Tax and Customs Authority 

Binding information concerning Case No. 5666, of 18 August 2014, published on 19 November 2015

The leasing of agricultural land in which the means usually used in agriculture and forestry are installed, by an agricultural producer for the development of one of the activities listed in item 5 of List I annexed to the Value Added Tax (“VAT”) Code, is subject to the reduced VAT rate.

Tax and Customs Authority 

Circular Letter No 35055/2015, of 25 November

Clarifies the requirements that shall be met in order for large families to benefit from the exemption of 50% of the Road Tax due on the acquisition of passenger vehicles with a capacity of five passengers or more.

Further clarifies the procedure to be undertaken for accessing this tax benefit, as well as the elements that should be included in the application for its recognition.

Tax and Customs Authority

Binding Information concerning Case No. 1730, of 6 October 2015, published on 27 November 2015

Tax Group Regime – Extra-jurisdictional System for the Recovery of Companies

Clarifies that Article 69(b)(4) of the Corporate Income Tax (“CIT”) Code should be con- strued as meaning that not only companies subject to a Special Procedure for Insolvency or Corporate Recovery, but also companies which are under a Special Revitalization Pro- cedure (“PER”) or under an Extra-jurisdictional System for the Recovery of Companies (“SIREVE”), may not be part of a group of companies subject to the Tax Group Regime.

The deadline for communicating the exit of those companies from the Tax Group shall be computed from the day of notice of the declaration of insolvency judgment, from the day of notice of the appointment of a receiver, in case of PER, or from the day of notice of the decision of acceptance, in case of SIREVE.

Secretary of State for Tax Affairs

Ordinance No. 2/2015 – XXI, of 30 November

Extends until the last day of December 2015 the deadline for financial institutions to report to the Tax Authorities the elements and information determined in Article 7 of the Financial Information Reporting Regime, within the context of bilateral assistance based on auto- matic and mutual exchange of information provided for by the Foreign Account Tax Compliance Act and by the Convention between the Portuguese Republic and the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income.

Secretary of State for Tax Affairs

Ordinance No. 3/2015 – XXI, of 30 November

Extends until the end of December 2015 the deadline, provided for in Ordinance No. 101/2015 – XIX, of 30 April, by the Secretary of State for Tax Affairs, for reporting real estate rental contracts and for the issuance of electronic rent receipts.

Clarifies that, as a result, the fine foreseen in Article 32(1) of the General Regime of Tax Infringements is not applicable to taxpayers who fulfill those obligations within said period.