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CIT – Modelo 22 Tax Return: New forms published

09/01/26
Dispatch no. 320/2026, issued by the Secretary of State for Tax Affairs on 29 December 2025 and published in the Diário da República, approves the new Modelo 22 corporate income tax return, its respective annexes and completion instructions.
Improvements have been introduced in the new forms, which reflect the legislative changes that occurred in 2025.
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