Until the 15th of December 2016

RC

Third payment on account of Corporate Income Tax (IRC) due to resident entities that exercise, mainly, commercial, industrial or agricultural activity and by non-residents with a permanent establishment, with a taxation period coinciding with the year civil.

IRS

Delivery of the Model 11 Declaration, by electronic transmission of data, by Notaries and other officials or entities that perform notarial functions, as well as entities or professionals with competence to authenticate private documents that register acts or contracts subject to property registration or that intervene in operations (B), (e), (f) and (g) of Article 10 (1), of the relationship of acts committed in the previous month, which may yield income.

IMI

Delivery of the participation of rents related to December, by the taxable persons who are owners, usufructuaries or flatwomen of urban buildings, leased by contracts entered into before the entry into force of the Urban Lease Scheme and who are benefiting from the regime established in article 15. -N of Decree-Law no. 287/2003 of November 12.

IMT

Notaries and other officials or entities that perform notarial functions, as well as the entities and professionals with competence to authenticate documents that impose acts or contracts subject to property registration, must submit, by the 15th of each month, to the Tax and Customs Authority , The following elements:
(A) in electronic form (Model 11), a list of acts or contracts subject to IMT, or exempted, made in the previous month, containing, for each of those acts, the number, date and amount of the collection documents or the reasons Exemption, names of contractors, matrix articles and their parishes, or mention of missing buildings;
B) Copy of powers of attorney conferring powers to dispose of immovable property in which, due to a waiver of the right of revocation or a similar clause, the proxyholder may no longer revoke the power of attorney, as well as of his respective substitutions, for the previous month;
C) Copy of the authenticated deeds or documents of divisions of common thing and shares of which real estate forms part.

State spill

Third additional payment due to the state levies payable by resident entities that carry out, primarily, commercial, industrial or agricultural activity and by non-residents with a permanent establishment that have a taxable profit in the previous year of more than € 1,500,000 with period Of taxation coinciding with the calendar year.