informação vinculativa
Published 8 November 2026, 22:44
informação vinculativa — binding ruling from the tax office
A written answer from the AT tax service to a taxpayer's question about how a tax applies in a specific situation. It binds the AT itself: in that case and in identical ones it must act as it has stated. The answers are anonymised and published on the Portal das Finanças in the Informações Vinculativas section, sorted by tax, so anyone can read them, not just the person who asked. You submit a question through your account on the portal.
Where you come across it. A disputed situation involving IRS, IVA, IMT or stamp duty; a reference to "according to an informação vinculativa" in an article or in advice from an accountant.
It is not a law or a general circular: the ruling answers the circumstances described by the person who asked. Different circumstances mean a different answer, so read the whole text, not just the conclusion.