This tax benefit encourages investment by individuals in eligible micro and small enterprises.
For Personal Income Tax (IRS) purposes, only 50% of the net capital gains arising from the sale of shares or other equity interests in eligible micro and small enterprises whose securities are not admitted to trading on a regulated market or a multilateral trading facility are included in the taxable income.
For Personal Income Tax (IRS) purposes, only 50% of the net capital gains arising from the sale of shares or other equity interests in eligible micro and small enterprises whose securities are not admitted to trading on a regulated market or a multilateral trading facility are included in the taxable income.
Requirements
This regime applies where the company qualifies as a micro or small enterprise under the Annex to Decree-Law 372/2007.
