Alongside the above mentioned, the following amendments are to be highlighted:

  • Revision of territorial incidence of income tax over prizes of games, lotteries, raffles, lotto, sports bets and other amounts or prizes awarded by Portuguese entities;
  • The  programmatic  provision  to  eliminate  the  progressive  surtax and  the additional solidarity surtax; and
  • The objective of increasing the deduction regarding family general expenses and the applicable limits of the itemized deductions.