Portugal's Secretary of State for Fiscal Affairs has issued Order No. 148/2023-XXIII of 22 May 2023, which provides a brief extension of the deadline for the submission of the annual corporate tax return and payment for 2022 to 6 June 2023, without any penalties. The Order also clarifies that taxpayers that intend to claim the 7% notional interest deduction for capital contributions in 2022 may claim the deduction in the tax return for 2022, even if the registration of the contribution is pending with the Commercial Registry Office at the time the tax return is submitted. Note that the 7%...