Pratice Areas
Tax Law
We provide comprehensive tax advisory services, combining planning, execution, and litigation, and assisting taxpayers throughout all stages of the tax cycle.
Our Tax Law department assists taxpayers in matters of IRS (Individual Income Tax), IRC (Corporate Income Tax), withholding tax, tax deductions, tax benefits, SIFIDE, RFAI, Stamp Duty, and IMI (Municipal Property Tax), IMT (Property Transfer Tax), and AIMI (Additional Municipal Property Tax), ensuring a rigorous framework and swift responses to highly complex tax law issues.
We also act in tax litigation, including administrative appeals (reclamações graciosas), judicial appeals, CAAD proceedings, the application of the RGIT, and assistance during tax inspection procedures, always through an integrated tax law approach. We provide support in VAT and other consumption taxes, such as the RITI (Regime of Intra-Community Transactions), VAT refunds, and excise duties, ensuring compliance within the tax law framework and the efficient management of credits and regularizations.
We also advise on special and financial contributions, such as the CESE (Energy Sector Extraordinary Contribution), CST (Banking Sector Contribution), or other sectoral contributions. Our approach to tax law integrates support in defining the best tax solutions with their execution, ensuring the defense of our clients' rights and the proper management of their tax risk.
What distinguishes us
Institutional continuity
Over 30 years of uninterrupted activity in the Portuguese legal market.
Real proximity
A firm size that allows direct and regular contact with the responsible lawyers.
Integrated team
Effective coordination across multiple practice areas to support complex transactions, including tax law matters.
Independence and ethics
Conduct guided by criteria of rigor and responsibility, even in sensitive contexts.
Pragmatism
Clear, feasible, and results-oriented solutions that create value for the client.
Areas of Focus
FAQs
Prior to decision-making and, in particular, before structuring transactions with an impact on IRS or IRC, withholding tax, property taxes (IMI, IMT, AIMI), the use of tax benefits, and whenever inspections or disputes arise regarding tax law.
We frame transactions, evaluate special regimes (for example, the RETGS for corporate groups), analyze tax deductions, and ensure consistency between planning and reporting, avoiding aggressive solutions incompatible with the tax authority's (AT) administrative instructions and tax law principles.
We analyze IMI exemptions, the framing of the IMT rate, liability to AIMI, the impact of property valuations, and property restructurings (barter, donation, inheritance, special purpose vehicles), in compliance with applicable tax law and in coordination with the wealth management practice.
We frame transactions under the VAT and RITI regimes, analyze the right to deduct, adjustments, VAT refunds, special regimes, and the risk of corrections, particularly in sectors with specific rules (real estate, exports, cross-border services), always in light of the applicable tax law provisions.
We analyze legal requirements, expense eligibility, impacts on Stamp Duty and other taxes in view of their tax law framework, supporting applications for SIFIDE, RFAI, and incentive regimes, and reacting appropriately in case of any subsequent inspections or corrections.
We evaluate the application of excise duties and contributions such as CESE or CST, clarifying incidence, exemptions, calculation methods, and the possibility of contesting assessments, according to the technical framework of tax law.
We assist in inspection procedures, participate in meetings with the AT, respond to requests for information, and, in parallel, conduct internal audits to identify non-compliance risks, correct procedures, and reduce future exposure in tax matters.
We define strategies from the administrative appeal (reclamação graciosa) or hierarchical appeal phase, through judicial challenge or arbitration at CAAD, up to the enforcement stage. We evaluate the cost-benefit ratio and the probability of success for each avenue.
We analyze notices and reports, evaluate the legal elements of the offense under the RGIT, gather evidence, and prepare the defense, coordinating, when necessary, with tax litigation and other areas (criminal and corporate).
The Special Regime for the Taxation of Groups of Companies (RETGS) allows for the calculation of a single tax result based on the sum of the profits and losses of the group's companies. It makes sense when asymmetric results exist and the legal requirements are met (ownership, percentages, legal form, etc.).