Government measures in key jurisdictions 3rd edition final - Flipbook - Page 100
Portugal
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Retailers and services open to the public who have been forced to shut down or to suspend activity as a
result of the state of emergency, or by any other legal or administrative order (including if they keep
trading online or through distance sales),
Restaurants and similar establishments (even if they keep operating for take-away services or home
delivery), and
Residential tenants eligible for purposes of deferral on the payment of rents, who have their
“permanent residence” in the property (and student tenants who have their permanent residence
more than 50 km away from the let property) may, alternatively, request a loan without interest to the
Institute for Housing and Urban Rehabilitation, to cover the difference between the due rent and the
amount corresponding to the application of the effort rate of 35% to the household income.
For more information please visit: Covid-19: Portuguese Government draft bill establishes
an exceptional regime for deferral of rental payments, and Covid-19: Main legislative or regulatory
initiatives that have been taken in Portugal
Litigation
Are the courts
operating?
Tax
Has any new
legislation been
introduced in light of
Covid-19?
Courts are operating, but as long as the exceptional and temporary measures in response to the
epidemiological situation caused by the COVID-19 outbreak are in place, the following shall remain
suspended:
• Term for a debtor to file for insolvency,
• Any acts to be carried out in enforcement or insolvency proceedings related to the implementation
of procedures for the judicial surrender of the family home,
• Eviction orders, special eviction procedures and procedures for surrendering rented properties,
• Limitation periods for the proceedings and procedures referred to in the preceding paragraphs, and
• Limitation periods for proceedings that cannot be carried out in person or by means of distance
communication.
• For more information please visit here.
: the following
deadlines have been extended.
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Extension of the first CIT special payment on account from 31 March 2020 to 30 June 2020.
Deadline to submit the Corporate Income Tax return (Modelo 22) was extended from 31 May 2020 to
31 July 2020.
Extension of the first CIT payment on account and additional payment on account from 31 July
2020 to 31 August 2020.
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Deadline to submit the IES statement from 15 July 2020 to 7 August 2020.
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Deadline to deliver to the tax authorities the tax file (when mandatory) from 15 July 2020 to 31
August 2020 (with no penalties).
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Extension of the deadlines to deliver CIT and PIT withholding taxes and Stamp Tax from April and
May from 20 May 2020 to 25 May 2020 and from 20 June 2020 to 25 June 2020, respectively.
Government measures in key jurisdictions