Portuguese tax residents are subject to IRS on their income from Portuguese and foreign sources; non-residents are subject to IRS only on Portuguese-source income.●Verified ·
الجهة المُصدِرة
Diário da República — Código do IRS (texto consolidado)
الصك القانوني
CIRS Art. 15.º
آخر تحقق
دورية المراجعة
quarterly
ملاحظات
The Portuguese domestic-law scope does not by itself decide treaty allocation, foreign tax credits, income classification or the tax due in another country.
سجل التغييرات
التسجيل الأوليPortuguese tax residents are subject to IRS on their income from Portuguese and foreign sources; non-residents are subject to IRS only on Portuguese-source income.
لا تغييرات أخرى مُسجَّلة بعد — هذه القيمة لم تتغيّر منذ تسجيلها لأول مرة.
