A recently published official document acknowledges that, in situations of unfavourable reassessment of the degree of disability, taxpayers retain the right to tax benefits, in line with the Supreme Administrative Court's consolidated jurisprudence.

According to the LPCC, the document corrects the interpretation adopted since 2019, allowing all taxpayers who have lost these benefits up to and including 2024 to recover the amounts to which they are entitled by submitting substitute income tax returns.

“This decision, which the LPCC has long advocated, represents a significant step in restoring justice for thousands of patients who have been unfairly harmed. Particularly relevant is the fact that this understanding will now be applied generally, covering all taxpayers and not just those who resorted to the courts,” the institution emphasises in a statement.

The Portuguese League Against Cancer, however, underlines that the restoration of these rights is not automatic and continues to depend on individual initiative on the part of taxpayers.

LPCC says that despite the positive change, the current regime still has limitations.

The 2024 State Budget introduced a change to the Personal Income Tax Code. It limits tax benefits for disabilities rated between 20% and 59% for a set period and reduces them over time.

LPCC will keep working to find fair and lasting solutions to protect acquired rights and ensure fiscal stability for cancer patients.