Decree-Law no. 162/2014, dated 31 October 2014, enacted some important measures to promote significantly investment by private companies in Portugal. These measures envisage to reinforce its capital structure and, in general, enforce a new regime of benefits for corporate investment and capitalization.

It is also included in the new legal regime a review of tax benefits in order to facilitate the companies the reduction of the income tax rate and the contractual investment either through the increase of tax credits limits in particular by companies envisaging the creation or maintenance jobs, as well as technological innovation and environmental protection in less economic developed areas of the country.