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 ·
Autoridade emissora
Diário da República — Código do IRS (texto consolidado)
Diploma legal
CIRS Art. 15.º
Última verificação
Cadência de revisão
quarterly
Notas
The Portuguese domestic-law scope does not by itself decide treaty allocation, foreign tax credits, income classification or the tax due in another country.
Histórico de alterações
Registo inicialPortuguese 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.
Ainda não há mais alterações registadas — inalterado desde o primeiro registo.
