Newsletter #1

TAX INCENTIVE TO THE CAPITALISATION OF COMPANIES (ICE)

Ofício Circulado da AT n.º 20261, de 16/10/2023 - Art.º 43.º-D do EBF

Tax autority position related to the tax incentive to the capitalisation of companies (ICE).

CFI - BINDING INFORMATION

Tax Authority Binding Information Informação nb 24096 of 23/05/2023

DLRR - (No) Eligibility for investment in the complete reform of the information system as it does not integrate the concept of "initial investment”. AT Binding Information No. 23354 of 07/06/2023 

RFAI - (No) Eligibility of investment related to the construction/development of several wine tasting rooms, respective store and administrative area (CAE 47250). Binding Information from AT no. 24513 of 17/05/2023

(No) Eligibility for investment in solar panels.