For relevant-economy roles (al. d), AICEP is the competent entity where the employing company’s consolidated annual turnover is €75 million or more, or the role sits within a PIN/PII project; otherwise IAPMEI is competent — including newly-formed companies that do not yet have approved accounts.●VERIFIED ·
Issuing authority
Autoridade Tributária — IFICI FAQ (Portal das Finanças)
Legal instrument
Avisos n.º 4812/2025/2 (IAPMEI) e 5309/2025/2 (AICEP)
Last verified
Review cadence
quarterly
Change history
Initial captureFor relevant-economy roles (al. d), AICEP is the competent entity where the employing company’s consolidated annual turnover is €75 million or more, or the role sits within a PIN/PII project; otherwise IAPMEI is competent — including newly-formed companies that do not yet have approved accounts.
No further changes recorded yet — unchanged since it was first captured.
