The Order number 1823/2016, of February 5, approved amendments to the annual corporate income tax return.

The tax return (“Modelo 22) should be submitted by:

a)    Taxpayer residents whose main business have a commercial, industrial or agricultural nature;

b)    Nonresident with a permanent establishment in Portugal;

c)    Entities without head office or place of effective management in the Portuguese territory that obtain taxable income in Portugal not attributed to a permanent establishment therein and not subject to definitive retention at source.

The Order is available at Order 1823/2016