{"id":8654,"date":"2025-09-22T11:11:23","date_gmt":"2025-09-22T10:11:23","guid":{"rendered":"https:\/\/onelegal.pt\/?p=8654"},"modified":"2025-09-22T11:14:17","modified_gmt":"2025-09-22T10:14:17","slug":"portugal-alterada-a-lista-de-paises-territorios-e-regioes-com-regimes-de-tributacao-privilegiada","status":"publish","type":"post","link":"https:\/\/onelegal.pt\/pt-pt\/blog-pt-pt\/portugal-alterada-a-lista-de-paises-territorios-e-regioes-com-regimes-de-tributacao-privilegiada\/","title":{"rendered":"Portugal | Alterada a lista de pa\u00edses, territ\u00f3rios e regi\u00f5es com regimes de tributa\u00e7\u00e3o privilegiada"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"8654\" class=\"elementor elementor-8654\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-50804ee elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"50804ee\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d9f8f5e\" data-id=\"d9f8f5e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1764073 bt-links esq elementor-widget elementor-widget-button\" data-id=\"1764073\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/onelegal.pt\/blog\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\"><div class=\"ic-arrow\"><\/div>Other 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data-widget_type=\"media-carousel.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/onelegal.pt\/wp-content\/plugins\/pro-elements\/assets\/css\/widget-carousel.min.css\">\t\t<div class=\"elementor-swiper\">\n\t\t\t<div class=\"elementor-main-swiper swiper\">\n\t\t\t\t<div class=\"swiper-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/onelegal.pt\/wp-content\/uploads\/2025\/09\/Blog-2025-09-22-PT.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-slideshow=\"516be33\" data-elementor-lightbox-title=\"Blog 2025 09 22 PT\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6ODY1NiwidXJsIjoiaHR0cHM6XC9cL29uZWxlZ2FsLnB0XC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI1XC8wOVwvQmxvZy0yMDI1LTA5LTIyLVBULnBuZyIsInNsaWRlc2hvdyI6IjUxNmJlMzMifQ%3D%3D\" data-elementor-lightbox-video=\"\">\t\t<div class=\"elementor-carousel-image\" role=\"img\" aria-label=\"Blog 2025 09 22 PT\" style=\"background-image: url(&#039;https:\/\/onelegal.pt\/wp-content\/uploads\/2025\/09\/Blog-2025-09-22-PT.png&#039;)\">\n\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"elementor-custom-embed-play\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-play\"><\/i>\t\t\t\t\t<span class=\"elementor-screen-only\">Play<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5781a55 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5781a55\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b13b9ed\" data-id=\"b13b9ed\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5b02df7 elementor-widget elementor-widget-heading\" data-id=\"5b02df7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 15-07-2024 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h3 class=\"elementor-heading-title elementor-size-default\">22\/09\/2025<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e4e4d8 elementor-widget elementor-widget-heading\" data-id=\"2e4e4d8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Portugal | Alterada a lista de pa\u00edses, territ\u00f3rios e regi\u00f5es com regimes de tributa\u00e7\u00e3o privilegiada<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b17eebf elementor-author-box--align-left elementor-author-box--image-valign-middle elementor-author-box--layout-image-left elementor-author-box--avatar-yes elementor-author-box--name-yes elementor-author-box--biography-yes elementor-author-box--link-no elementor-widget elementor-widget-author-box\" data-id=\"b17eebf\" data-element_type=\"widget\" data-widget_type=\"author-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/onelegal.pt\/wp-content\/plugins\/pro-elements\/assets\/css\/widget-theme-elements.min.css\">\t\t<div class=\"elementor-author-box\">\n\t\t\t\t\t\t\t<div  class=\"elementor-author-box__avatar\">\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/onelegal.pt\/wp-content\/uploads\/2022\/01\/cropped-onelegal-onepeople-4-300x300.jpg\" alt=\"Picture of Rui Amendoeira\" loading=\"lazy\">\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"elementor-author-box__text\">\n\t\t\t\t\t\t\t\t\t<div >\n\t\t\t\t\t\t<span class=\"elementor-author-box__name\">\n\t\t\t\t\t\t\tRui Amendoeira\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-author-box__bio\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-181dd8d elementor-widget elementor-widget-text-editor\" data-id=\"181dd8d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 15-07-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>Foi aprovada a Portaria n.\u00ba 292\/2025\/1, de 5 de setembro, que altera a Portaria n.\u00ba 150\/2004, de 13 de fevereiro, relativa \u00e0 lista dos pa\u00edses, territ\u00f3rios e regi\u00f5es com regimes de tributa\u00e7\u00e3o privilegiada.<\/p><p><strong>Enquadramento legal<\/strong><\/p><p>A Portaria n.\u00ba 150\/2004, de 13 de fevereiro, procedeu \u00e0 publica\u00e7\u00e3o, para todos os efeitos previstos na lei, da lista dos pa\u00edses, territ\u00f3rios ou regi\u00f5es com regimes fiscais claramente mais favor\u00e1veis.<\/p><p>O n.\u00ba 2 do artigo 63.\u00ba-D da Lei Geral Tribut\u00e1ria (LGT) estabelece os crit\u00e9rios que devem ser considerados na elabora\u00e7\u00e3o da referida lista:<\/p><ul><li>Inexist\u00eancia de um imposto de natureza id\u00eantica ou similar ao IRC ou, existindo, a taxa aplic\u00e1vel seja inferior a 60 % da taxa de imposto prevista no n.\u00ba 1 do artigo 87.\u00ba do C\u00f3digo do IRC;<\/li><li>As regras de determina\u00e7\u00e3o da mat\u00e9ria colet\u00e1vel sobre a qual incide o imposto sobre o rendimento divirjam significativamente dos padr\u00f5es internacionalmente aceites ou praticados, nomeadamente pelos pa\u00edses da Organiza\u00e7\u00e3o para a Coopera\u00e7\u00e3o e Desenvolvimento Econ\u00f3mico (OCDE);<\/li><li>Exist\u00eancia de regimes especiais ou de benef\u00edcios fiscais, designadamente isen\u00e7\u00f5es, dedu\u00e7\u00f5es ou cr\u00e9ditos fiscais, mais favor\u00e1veis do que os estabelecidos na legisla\u00e7\u00e3o nacional, dos quais resulte uma redu\u00e7\u00e3o substancial da tributa\u00e7\u00e3o;<\/li><li>A legisla\u00e7\u00e3o ou a pr\u00e1tica administrativa n\u00e3o permita o acesso e a troca efetiva de informa\u00e7\u00f5es relevantes para efeitos fiscais, nomeadamente informa\u00e7\u00f5es de natureza fiscal, contabil\u00edstica, societ\u00e1ria, banc\u00e1ria ou outras que identifiquem os respetivos s\u00f3cios ou outras pessoas relevantes, os titulares de rendimentos, bens ou direitos e a realiza\u00e7\u00e3o de opera\u00e7\u00f5es econ\u00f3micas.<\/li><\/ul><p>Visando assegurar a atualidade da lista dos pa\u00edses, territ\u00f3rios ou regi\u00f5es com regime de tributa\u00e7\u00e3o claramente mais favor\u00e1vel, o n.\u00ba 3 do artigo 63.\u00ba-D da LGT estabelece que as jurisdi\u00e7\u00f5es que constem da lista podem solicitar ao membro do Governo respons\u00e1vel pela \u00e1rea das finan\u00e7as um pedido de revis\u00e3o do seu enquadramento, com base, nomeadamente, no n\u00e3o preenchimento dos crit\u00e9rios previstos no n.\u00ba 2 do referido artigo.<\/p><p><strong>Revis\u00f5es recentes<\/strong><\/p><p>Os Governos da Regi\u00e3o Administrativa Especial de <strong>Hong Kong<\/strong>, do Principado do <strong>Liechtenstein<\/strong> e da Rep\u00fablica Oriental do <strong>Uruguai<\/strong> dirigiram pedidos formais ao abrigo do n.\u00ba 3 do artigo 63.\u00ba-D da LGT para revis\u00e3o do seu enquadramento na lista, os quais foram objeto de pareceres positivos elaborados pela Autoridade Tribut\u00e1ria e Aduaneira, considerando-se assim verificadas as condi\u00e7\u00f5es para, nos termos legalmente estabelecidos, excluir aquelas jurisdi\u00e7\u00f5es da lista dos pa\u00edses, territ\u00f3rios ou regi\u00f5es com regimes fiscais claramente mais favor\u00e1veis.<br \/>Assim, a Portaria n.\u00ba 292\/2025\/1, de 5 de setembro, remove os referidos pa\u00edses da lista dos pa\u00edses, territ\u00f3rios ou regi\u00f5es com regime de tributa\u00e7\u00e3o claramente mais favor\u00e1vel, constante da Portaria n.\u00ba 150\/2004, de 13 de fevereiro, na sua reda\u00e7\u00e3o atual.<\/p><p>A Portaria n.\u00ba 292\/2025\/1, de 5 de setembro entrou em vigor no dia 06 de setembro de 2025 e produz efeitos a partir de 1 de janeiro de 2026.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b231f4c elementor-widget elementor-widget-heading\" data-id=\"b231f4c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">SHARE<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a8440de elementor-share-buttons--view-icon elementor-share-buttons--skin-minimal elementor-share-buttons--shape-circle elementor-share-buttons--color-custom elementor-grid-0 elementor-widget elementor-widget-share-buttons\" data-id=\"a8440de\" data-element_type=\"widget\" data-widget_type=\"share-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/onelegal.pt\/wp-content\/plugins\/pro-elements\/assets\/css\/widget-share-buttons.min.css\">\t\t<div 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aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_linkedin\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on linkedin\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-linkedin\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_whatsapp\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on whatsapp\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-whatsapp\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Other Posts Play Foi aprovada a Portaria n.\u00ba 292\/2025\/1, de 5 de setembro, que altera a Portaria n.\u00ba 150\/2004, de 13 de fevereiro, relativa \u00e0 lista dos pa\u00edses, territ\u00f3rios e regi\u00f5es com regimes de tributa\u00e7\u00e3o privilegiada. Enquadramento legal A Portaria n.\u00ba 150\/2004, de 13 de fevereiro, procedeu \u00e0 publica\u00e7\u00e3o, para todos os efeitos previstos na [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":8658,"comment_status":"open","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[39,67],"tags":[],"class_list":["post-8654","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-pt-pt","category-novidades"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Portugal | Alterada a lista de pa\u00edses, territ\u00f3rios e regi\u00f5es com regimes de tributa\u00e7\u00e3o privilegiada - OneLegal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/onelegal.pt\/pt-pt\/blog-pt-pt\/portugal-alterada-a-lista-de-paises-territorios-e-regioes-com-regimes-de-tributacao-privilegiada\/\" \/>\n<meta property=\"og:locale\" content=\"pt_PT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Portugal | Alterada a lista de pa\u00edses, territ\u00f3rios e regi\u00f5es com regimes de tributa\u00e7\u00e3o privilegiada - OneLegal\" \/>\n<meta property=\"og:description\" content=\"Other Posts Play Foi aprovada a Portaria n.\u00ba 292\/2025\/1, de 5 de setembro, que altera a Portaria n.\u00ba 150\/2004, de 13 de fevereiro, relativa \u00e0 lista dos pa\u00edses, territ\u00f3rios e regi\u00f5es com regimes de tributa\u00e7\u00e3o privilegiada. 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