OrbitaxPortugal Publishes Decree on State Aid Compliance for the Investment Support and Reinvestment of Retained Earnings Incentive Regimes
|Approved Changes|Portugal
On 21 September 2015, Portugal published Decree No. 297/2015 in the Official Gazette. The Decree regulates the investment support regime (RFAI) and the deduction for reinvestment of retained earnings regime (DLRR) for compliance with EU State Aid rules.
RFAI
Concerning the investment support regime, conditions set out in the Decree include the following:
- The regime may not apply for taxpaye…
