Incentive for Company Capitalization (ICE): Tax Opportunity for 2025
The Incentive for Company Capitalization (ICE) is a tax benefit aimed at strengthening the financial soundness of Portuguese companies by promoting an increase in their equity. Updated in May 2025 by the Ordem dos Contabilistas Certificados (OCC) (Order of Certified Accountants), the ICE Practical Guide offers detailed guidance on applying this incentive.