IFICI — who counts (employment vs services; shareholder vs gerente)
Verified
FACT ID · ifici-role-eligibility
Canonical value
A "posto de trabalho" requires an employment contract; a service-provision (prestação de serviços) contract does not qualify under al. a, b, d, f, g. A mere company shareholder (sócio) is not eligible, but a sócio-gerente of a single-member company qualifies as a member of a governing body (órgão social).●VERIFIED ·
Issuing authority
Autoridade Tributária — IFICI FAQ (Portal das Finanças)
Legal instrument
EBF Art. 58.º-A; Portaria n.º 352/2024/1
Last verified
Review cadence
quarterly
Change history
Initial captureA "posto de trabalho" requires an employment contract; a service-provision (prestação de serviços) contract does not qualify under al. a, b, d, f, g. A mere company shareholder (sócio) is not eligible, but a sócio-gerente of a single-member company qualifies as a member of a governing body (órgão social).
No further changes recorded yet — unchanged since it was first captured.
