News
Tânia de Almeida Ferreira, Partner and Head of the CCA’s Tax Department, spoke to Jornal de Negócios about the measures she considers important to adopt for there to be an effective recovery of the economy and business activity in the post-pandemic period, and these are as follows:
IRS - Stock options [remuneration of managers through the company’s own stock option contracts]: creation of a tax deferral regime for all types of plans relating to shares of capital allocated to employees until the time of financial settlement (obtaining of cash by the employee), even if it concerns shares of non-resident entities.
IRC - Debt forgiveness: non-imposition of debt forgiveness in the sphere of beneficiaries and possibility of deduction of costs in the sphere of creditors when the debts concerned have formed or matured during the pandemic period and occur within these periods, in the sphere of debtors, billing breaks above predetermined thresholds, as long as the company ensures the continuation of the activity; impairment losses and bad debts: flexibility in deducting impairment losses and bad debts related to the pandemic period. [...]; rate: gradual reduction of the IRC rate to 15% until 2023.
IMI and AIMI - Exemption for the years 2021, 2022 and 2023 for properties attached to activities that have suffered billing losses above predetermined thresholds, provided that the company ensures the continuation of the activity. Cash VAT - Extension of the regime without limitation of turnover or exclusion of sectors of activity.
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- Jornal de Negócios