Artigo de opinião de Mariana Morais Teixeira | “Portuguese tax incentive to the capitalisation of companies”

Mariana Morais Teixeira assina o artigo de opinião intitulado “Portuguese tax incentive to the capitalisation of companies”, publicado na edição digital de 23 de maio de 2023 do ITR (International Tax Review).

Associada de fiscal apresenta o novo regime de incentivos fiscais de Portugal destinado a estimular o sector privado do país, que se encontra numa situação de carência de capital.

« The State Budget Law for 2023 introduced a new Incentive to the Capitalization of Companies (ICE), replacing and reshaping two incentives with similar scope, establishing a new tax deduction for Portuguese companies financed via equity. Some changes to the incentive were published very recently (Law 20/2023, May 17).

The ICE aims to anticipate, at least in part, the adoption of the proposal for a Directive on laying down rules on a debt-equity bias reduction allowance (DEBRA). Currently, the ICE is not accompanied by any additional limitation on the deduction of financing costs, beyond the thin capitalisation regime in force. […]».

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[As opiniões expressas neste artigo apenas vinculam a autora.]