HMRC internal manual

Double Taxation Relief Manual

DT15601 - Double Taxation Relief Manual: Guidance by country: Portugal: Admissible taxes

The following Portuguese taxes are admissible for credit in the UK under the convention:

  • company income tax (imposto sobre a rendimento das pessoas colectivas) as from 1 January 1989
  • individual income tax (imposto sobre o rendimento das pessoas singulares - `IRS’)
  • municipal surcharge (derrama) as from 1 January 1989
  • property tax (Contribuio predial) (abolished 31 December 1988)
  • agricultural tax (imposto sobre a industria agricola) (abolished 31 December 1988)
  • industrial tax (Contribuio industrial) (abolished 31 December 1988)
  • tax on income from moveable capital (imposto de capitais) (abolished 31 December 1988)
  • professional tax (imposto profissional) (abolished 31 December 1988)
  • complementary tax (imposto complementar) (abolished 31 December 1988)
  • tax on capital gains (imposto de mais-valias) (abolished 31 December 1988)
  • any surcharges on the preceding taxes (abolished 31 December 1988)
  • other taxes charged by reference to the foregoing taxes for the benefit of local authorities, and the corresponding surcharges (mostly now abolished)

Note: Several Portuguese taxes were abolished on 31 December 1988. Any replacement taxes not listed above should be dealt with in accordance with DT2100 last sub-paragraph.

The following Portuguese taxes are inadmissible under the convention:

  • unemployment fund contribution (imposto para o fundo de desemprego) which was subsumed in 1986 into a single contribution which covers both social security and unemployment
  • stamp duty (imposto do selo)
  • tax on successions and donations (imposto sobre sucesses e doaes) (even where withheld from dividends)
  • gaming tax (imposto sobre o jogo)