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Portugal
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This chapter analyses the relationship between commercial accounting and corporate income taxation in Portugal, with particular attention to the evolution and current configuration of the Portuguese book-tax conformity system. Traditionally, Portuguese corporate taxation developed around a strong dependence model, under which taxable profit is determined on the basis of accounting profit, subject to corrections expressly provided by tax law.
The chapter examines both the formal and material dimensions of this dependence, as well as the decisive role of case law in shaping its practical limits. Portuguese courts have significantly constrained the tax administration’s power to disregard accounting records, relying on constitutional and procedural principles such as taxation according to real income, justice, and material truth.
It also explores the impact of the adoption of IAS/IFRS and the introduction of the Sistema de Normalização Contabilística (SNC), which brought Portuguese accounting law closer to international standards while simultaneously accelerating the erosion of strict book-tax conformity through numerous tax-specific exceptions.
The Portuguese experience thus reveals a hybrid model: accounting remains the legal and evidentiary starting point for determining taxable profit, but its influence has been progressively reduced by increasingly detailed tax adjustments and sector-specific deviations.
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Citação
Aguiar, N. (2024). Portugal. In A. Báez Moreno (Ed.). Computation of Taxable Business Profits: Book-Tax Conformity and Other Issues. IBFD. ISBN 978-90-8722-882-8.p. 603-632
Editora
IBFD (International Bureau of Fiscal Documentation)