SBL 2023: Main tax measures

Law 24-D/2022 of 30 December was published to approve the State Budget Law for 2023 (‘SB2023’). It includes some changes to the Government’s draft law whose main topics we have already analysed (see here). Here, we will analyse the main amendments introduced by the Portuguese Parliament during the debate on the specific details of the budget and approved by the Parliament in the final overall vote.