This is the understanding of the Tax and Customs Authority (AT), following a question raised by a taxpayer.

The tax benefit in question, despite still being included in the Tax Benefits Statute (EBF), has now expired, as explained by Jornal de Negócios.

“Although this tax benefit appears to have expired and therefore cannot be recognised, municipalities can always grant tax benefits for urban buildings with energy efficiency”, considers the AT in an order cited by the newspaper.