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 ·
Autoridade emissora
Autoridade Tributária — IFICI FAQ (Portal das Finanças)
Diploma legal
EBF Art. 58.º-A n.º 3; Portaria n.º 352/2024/1
Última verificação
Cadência de revisão
quarterly
Histórico de alterações
Registo inicialThe 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.
Ainda não há mais alterações registadas — inalterado desde o primeiro registo.
