this newsletter is edited by Stephen Stieb and his Conlusa. Team (CONLUSA, Avenida Marques Leal 9, São João do Estoril, 2765-495 Estoril, Portugal), which also carries the full editorial responsibility
NEWSLETTER N º 20. The taxation of business profits, as well as certain operating costs moves this year to
Once we have the most important changes in the value reporting and income tax, we would like to inform you about important changes to the taxation of business activities:
The corporate tax rate is due to the budget law 2011 not changed: it remains at 12.5% to 12,500 € taxable income and 25% higher (in addition to local impacts "Derrama local" of up to 1.5%). On profits in excess of the amount of 2 million €, a special tax is levied at 2.5% (Derrama Estadual ").
were, however, limited the tax benefits ("Benefícios fiscais") again. be achieved (previously 75%) - even if such a tax benefit must be a tax revenue of 90% iH - measured by applying the normal tax rate. Except only remain contracted tax breaks, tax incentives in the promotion of research and development ("SIFIDE"), as well as the Employee of the young and long-term unemployed. With respect to the autonomous region of Madeira, holding and venture capital firms remain, the previous benefits.
For tax operating costs related to motor vehicles or promotional expenses (invitations for receptions, meals, tours, excursions and performances) are the following autonomous taxes ("Tributação Autónoma):
vehicles - 10% tax on depreciation, rent, insurance, repair costs, car control as well as petrol or diesel. If the purchase price of the vehicles are on the amount determined for tax purposes (see our Newsletter # 6), increases the tax rate even at 20%!
entertainment expenses - should invite your customers, suppliers, or other people do, then fall 10% Tax on!
What you should know: when a worker takes his own car service trips, falls on the employee by the amount calculated at a tax of 5%. The exception of trips that the customer will be charged. The 5% tax shall also become taxable if the employee obtained the mileage allowance for this.
far as a company in the year in which incurred the above costs, losses can be adduced, the autonomous raised rates by ten percentage points! And, the company should have in more than two consecutive financial years, escaping, from the third year an auditor the financial statements . Confirm
We remain with best regards!
your
CONLUSA team
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