Intensification of Portuguese tax control in 2024

According to the Activities Plan of the Finance (Plano de Atividades da AT) for 2024, which is part of a set of measures to combat tax and customs fraud and tax evasion, the Portuguese tax authority intends to intensify tax control this year in several directions:

1. The application of the NHR regime (Tax Regime for Non-Habitual Residents) will be subject to stricter control.
2. Cases of unjustified increases in assets and displays of wealth will be examined.
3. Participation in schemes of unlawful tax planning, including equity participation in non-resident companies, will also be actively pursued.
4. Cases of unlawful receipt of tax benefits for the payment of property tax (IMT) and individual income tax (IS) through undervaluation of property or its actual sale under the guise of donation will be terminated.
5. Measures will be taken to combat tax evasion, including IUS, IMT, and IS, as well as other taxes.

Additionally, the tax authority plans to establish a “Registry of Large Taxpayers,” based on which monitoring of such taxpayers’ activities will be conducted by the Department for Large Taxpayers (UCG).

Furthermore, a division solely dedicated to investigating criminal cases concerning taxpayers included in this Registry is planned.

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