It was published in the Official Gazette the Law No. 67/2015, of July 6, amending the Personal Income Tax Code (CIRS on Portuguese acronym) to extend the scope of the deduction of health expenses and to clarify deductions for expenses on nursery school.

Regarding the deduction of health expenditure was added the economic activity of retail optical materials trade in specialized stores, duly justified by prescription in average revenue.

For the deduction of the cost of training and education activities have been added the care for children without accommodation.

This law comes into force on July 6, 2015, with retroactive effect to January 1, 2015.