{"id":12169,"date":"2025-12-19T11:41:58","date_gmt":"2025-12-19T11:41:58","guid":{"rendered":"https:\/\/e-legal-blawg.com\/?p=12169"},"modified":"2025-12-19T12:01:20","modified_gmt":"2025-12-19T12:01:20","slug":"legal-updates-in-november-october-2025","status":"publish","type":"post","link":"https:\/\/e-legal-blawg.com\/en\/2025\/12\/19\/legal-updates-in-november-october-2025\/","title":{"rendered":"Legal updates in Portugal – November 2025"},"content":{"rendered":"

I. <\/span><\/b>EDITORIAL \u2013 AMENDMENT TO THE CORPORATE INCOME TAX CODE; PROTECTION OF PROPERTY RIGHTS THROUGH THE STRENGTHENING OF CRIMINAL PROTECTION FOR ILLEGALLY OCCUPIED PROPERTIES<\/b><\/strong><\/p>\n

The month of November was characterized, <\/span>in legislative terms<\/b>, by the publication of <\/span>Law no. 64\/2025 of November 7<\/b><\/a>, which amended the Corporate Income Tax Code (\u201cIRC Code\u201d), reducing the general rates provided for in Article 87 of that Code. Thus, the aforementioned legal document provides that the rate provided for in paragraphs 1 and 5 of Article 87 of the IRC Code is 19%, 18%, or 17%, depending on whether the tax periods begin during 2026, 2027, or 2028, respectively.<\/span><\/p>\n

November was also marked by the publication of <\/span>Law no. 67\/2025 of November 24<\/b><\/a>, which protects property rights through the strengthening of criminal protection for illegally occupied properties, amending the Criminal Code and the Code of Criminal Procedure. The aforementioned Law revises Article 215 of the Criminal Code and introduces procedural mechanisms into the Code of Criminal Procedure that enable the swift restitution of the property to its owner. In addition, this law seeks to reconcile the protection of property rights with the protection of vulnerable socioeconomic situations when the occupation involves public housing.<\/span><\/p>\n

Finally, we also highlight:<\/span><\/p>\n