It was published in the Republic Diary, the Decree-Law nº66/2016, November 3, which establish an optional Fiscal Regime of reevaluation for tangible assets and investment properties.
The mentioned diploma aims to create an incentive to the reevaluation of tangible assets merged to the exercise of activities with commercial, industrial, agricultural nature, as well as the investment properties and patrimonial elements from tangible nature merged to concession contracts, boosting in parallel, the enhancement of the companies equity capital.
This new regime is optional, being the reported fiscal reevaluation, for taxable persons whose taxable period coincides with the calendar year as at 12/31/2015 and producing effects on depreciation as from the financial year 2018.