TAG Tax

Order no. 148/2023 XXIII, of 22 May 2023, of the Secretary of State for Tax Affairs, extends for a further 6 days (until June 6, 2023) the deadline for filing the corporate income tax form (“Modelo 22”) for the 2022 tax year, and for paying the due tax, without any increases or penalties.

In addition, the present dispatch allows taxpayers who can take advantage of the tax benefit of the conventional remuneration of the share capital by capital increase with recourse to the profits of the financial year to consider the deduction of the same, based on the mere application for commercial registration of the act of capital increase.