A solar power plant in Portugal is not just subject to Corporate Income Tax. These investments are usually also subject to municipal surcharges, municipal property tax, an extraordinary levy on the energy sector and a clawback mechanism on the electricity generating sector, all of which are extremely complex and often challenged before the Portuguese courts.

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VAT and its relationship with the healthcare sector can often be a conundrum. Plastic surgeries performed for therapeutic purposes can benefit from a VAT exemption or reduced rate, whereas plastic surgeries for aesthetic purposes will be subject to the standard VAT rate even if performed in the same establishment or by the same doctors.

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The sale of duty-free fuel can be quite a headache for a gas station operator. If the buyer does not use the fuel for the purpose it is intended or absent documentation to monitor such use, the seller could be held accountable for the Petroleum Tax. Portuguese courts have been prolific in their decisions on the matter. Some decisions are more enlightening than others, but all have a great impact on the operators.

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