Communication

PT
PT

About Law.
Around People.

SRS Legal
  • About Us

    About Us

    • Who We Are
    • Responsible Business
    • Governance
    • Awards and Nominations
  • Our People

    Our People

    • Full Team
    • Partners
    • Managing Associates
    • Associates
    • Trainees
    • Business Services
    • Of-Counsels
  • Experience

    Experience

    • Our Services
    • Practice Areas

      Practice Areas

      • Administrative and Environmental Law
      • Banking and Finance
      • Compliance
      • Corporate, Commercial and M&A
      • Criminal and Sanctions Law
      • Data Protection and Cybersecurity
      • Dispute Resolution
      • Employment and Social Security
      • ESG
      • European Union & Competition
      • Immigration, Golden Visa and Citizenship
      • Insurance and Pensions
      • Intellectual Property
      • Life Sciences & Healthcare
      • Private Equity & Venture Capital
      • Real Estate
      • Startups
      • Tax
      • Technology, Media and Telecommunications
      • Transport and Maritime
    • Sectors

      Sectors

      • Advisory & Services
      • Consumer Markets & Distribution
      • Energy, Utilities & Resources
      • Financial Services
      • Healthcare & Pharma
      • Hospitality, Leisure & Tourism
      • Industrial Manufacturing
      • Infrastructures & Transportation
      • Insurance
      • Public Sector & Regulation
      • Real Estate & Construction
      • Social Economy
      • TMT
    • Desks

      Desks

      • Angola
      • Asia
      • Brazil
      • Francophone
      • Germany
      • Israel
      • Italy
      • Middle East
      • Mozambique
      • Spain
      • Ukraine
  • Locations

    Locations

    • SRS Global
    • Portugal
    • Angola
    • Brazil
    • Macau
    • Malta
    • Mozambique
    • Singapore
    • Ukraine
  • Communication

    Communication

    • Legal Shots

      Legal Shots

      • Administrative Law and Public Procurement
      • European Union & Competition
      • Corporate & Finance - Banking and Finance
      • Tax
      • Employment law
      • Dispute Resolution
    • Highlights
    • News
    • Press
    • Multimedia
    • Newsletters
    • Publications
    • Contacts
    • Career
    • Alumni
    • SRS Updates
    • Restricted Area
Flash Fiscal | Unidade dos Grandes Contribuintes (Pessoas Singulares)
back to communication
News May 16 2016

Flash Fiscal | Unidade dos Grandes Contribuintes (Pessoas Singulares)

Flash Fiscal | Unidade dos Grandes Contribuintes (Pessoas Singulares)

Na sequência da alteração levada a cabo pelo Orçamento do Estado para o ano de 2016, foi publicada, no passado dia 10 de Maio, a Portaria n.º 130/2016 que introduz alterações aos critérios de selecção dos contribuintes cuja situação tributária deve ser acompanhada pela Unidade dos Grandes Contribuintes (UGC), no sentido de esta Unidade passar a acompanhar igualmente pessoas singulares de elevado rendimento e património.

De acordo com a Portaria, os contribuintes pessoas singulares cuja situação tributária deve ser acompanhada pela UGC são os que preencham pelo menos um dos seguintes critérios:

  • Pessoas singulares com rendimentos superiores a 750 mil euros;
  • Pessoas singulares que detenham, directa ou indirectamente, ou sejam beneficiárias efectivas de património, incluindo bens e direitos, de valor superior a 5 milhões de euros;
  • Pessoas singulares com manifestações de fortuna congruentes com os rendimentos ou património referidos acima;
  • Pessoas singulares que não sendo abrangidas por qualquer dos critérios anteriormente mencionados, sejam consideradas relevantes, atendendo à sua relação jurídica ou económica com os sujeitos passivos abrangidos pelos mesmos.

O acompanhamento permanente pela UGC depende de notificação a efectuar para o efeito, e mantém-se durante os quatro anos seguintes ao da notificação.

Other Articles

Real estate investment slows down, but there is room for recovery (with Neuza Pereira de Campos)

Real estate investment slows down, but there is room for recovery (with Neuza Pereira de Campos)
May 22 2025
Jornal de Negócios - LEX
includes

‘The process of investing in start-ups is like a marriage with a divorce waiting to happen.’ (with Gustavo Ordonhas Oliveira and Paulo Bandeira)

‘The process of investing in start-ups is like a marriage with a divorce waiting to happen.’ (with Gustavo Ordonhas Oliveira and Paulo Bandeira)
May 21 2025
Press
includes

SRS Legal Shots: Wage Differences Between Men and Women

SRS Legal Shots: Wage Differences Between Men and Women
May 21 2025
News
includes

SRS Legal Shots: No-poach agreement in football during Covid-19 may have been lawful

SRS Legal Shots: No-poach agreement in football during Covid-19 may have been lawful
May 16 2025
News
includes
See all

We want to keep you posted, subscribe to our newsletter.

Subscribe to our Newsletter
Follow us
Terms and Conditions | Privacy Policy | Cookies Policy
Copyright 2022 - 2025 © SRS Legal. All rights reserved.
Created by SOFTWAY.
Please note, your browser is out of date.
For a good browsing experience we recommend using the latest version of:
Chrome
Safari
Firefox
Edge