State gave 50 non-habitual residents ‘free’ of more than €260 million in IRS last year
The Court of Auditors (TdC) notes, in the opinion of the 2023 State General Account released this Wednesday, October 2, that more than 20% of the total cost of the tax benefit for non-habitual residents (RNH), that is, about 262 million eurosconcerned only 50 households. The Court further notes that AT is not monitoring the existence of tax debts with beneficiaries of the RNH regimewhile in other tax benefits such as IRS Jovem or Programa Regressar there is, in fact, this scrutiny, resulting in the suspension of benefits if there are debts to the State.
In the document, among several criticisms of the lack of reporting and recording of financial operations, the subbudgeting of budget items, and the absence of expenditure control mechanisms, the inspection authority emphasizes, once again, that the General Account of the State of last year does not comply with the Budgetary Framework Law, approved in 2015, and is currently being implemented, which prevents the Court from certifying it. The TdC also made 67 recommendations to the Government and the Assembly of the Republic, in order to correct the errors identified.
