Evangelical Church | Portugal | Registration | Documents | Tax exemption
This article will cover:
- constitution / registration of churches / regularization;
- documentation for registration;
- tax benefits / tax exemption;
- refusal of registration;
- other procedures, rights and documents.
The Religious Freedom Law in Portugal (Law nº. 16/2001, of 22 June) encompasses several rights for churches and religious communities, such as the guarantee of assembly, registration, tax benefits and freedom to adore, worship, evangelize, etc.
The legislation contains separate chapters for both individual rights to religious freedom and collective rights to religious freedom.
Thus, both the person of the member, individually, and the religious institution, collectively, will have their rights assured, with regard to religious freedom. In addition, the leaders of institutions, called ministers, have specific rights, as will be seen below.
If the entity intends to register with the Register of Religious Collective Persons, for the attribution of legal personality as a religious collective person, the request for registration must be formalized in writing, using the appropriate form Mod. 5 of the RNPC, within the validity period of the admissibility certificate which approved the aforementioned name, except if it is an entity already definitively registered with the FCPC and instructed with the following documents:
- Certified photocopy of the notarial deed or certified copy of the entity’s statutes, accompanied by the minutes of the general meeting, with the deliberation of approval of the statutes and list of present members (who must be an integral part of the same). The statutes must be signed and initialed by the representatives of the church or religious community, duly identified, affixing with the respective signature, the indication of the number, date and issuing entity of the respective identification document;
- Publication of the statutes in the official newspaper (Diário da República) if the notarial deed has been signed before October 31, 2007;
- Documentary evidence attesting to the existence of the entity in Portugal, its organized social presence, religious practice and duration in Portugal (paragraph b) of art. 35 of Law No. 16/2001, of June 22);
- Authenticated copy of the minutes of the general meeting, with the appointment and identification of the heads of bodies in effective functions and their representatives and specification of the competence of the latter (cf. paragraph i) of art. 34°), and the respective minutes book must be properly numbered and initialed;
Document containing the identification, residence and NIF of the members of the Board and their representatives;
- Documentary proof of the general principles of the doctrine – declaration of faith;
- Brief description of religious practice and acts of worship;
Declaration of the existence or not of its goods or services that are or should be part of the heritage of a religious legal person (paragraph e) of art. 34 of Law No. 16/2001, of June 22);
- The registration fee is €60.
Simultaneously with the confirmation of the registration request, registration in the Central Register of Legal Entities takes place, as provided for in art. 6 and nº 1 of art. 11 of the Regime for the National Register of Legal Entities, whereby the emolument amount of 20 is added to the fees indicated. €, however, it is not necessary to fill in the Form 2 form.