The benefit requires the taxpayer to keep earning income from a qualifying Art. 58.º-A activity every year (Art. 58.º-A n.º 3). If the qualifying activity ends the benefit ceases — but taking up another qualifying activity within 6 months preserves the remaining period. Beneficiaries and their employers must retain the supporting documentation for 10 years, and AT may request it.●VERIFIED ·
Issuing authority
Autoridade Tributária — IFICI FAQ (Portal das Finanças)
Legal instrument
EBF Art. 58.º-A n.º 3; Portaria n.º 352/2024/1
Last verified
Review cadence
quarterly
Change history
Initial captureThe benefit requires the taxpayer to keep earning income from a qualifying Art. 58.º-A activity every year (Art. 58.º-A n.º 3). If the qualifying activity ends the benefit ceases — but taking up another qualifying activity within 6 months preserves the remaining period. Beneficiaries and their employers must retain the supporting documentation for 10 years, and AT may request it.
No further changes recorded yet — unchanged since it was first captured.
