On the final day of voting occurring this afternoon on the specialty of the State Budget for 2026 (OE2026), the PSD and CDS-PP had an initiative approved to amend VAT legislation so that fertilizers, soil conditioners, flours, cereals, and seeds used in agricultural production activities remain exempt from VAT until December 31, 2026.
The proposal also ensures the extension of the extraordinary support regime for agricultural companies into 2026 concerning the Corporate Income Tax (IRC). This extension aims to increase the amount that can be deducted from taxes through a 40% increment on expenses and losses with the purchase of fertilizers, organic and mineral conditioners, flours, cereals, seeds, irrigation water, and glass bottles.
In today’s voting, a proposal from PAN was approved to extend until December 31, 2026, the current VAT exemption “on the acquisition of companion animal food by legally constituted animal welfare associations.”
In the final stages of voting, Livre’s proposal for “the definitive model of Support for Independent Living in Portugal” was also approved. This support is to be developed “through a continuous process of consultation with people with disabilities and the entities representing them.”
Livre aims to “eliminate the temporary and pilot nature of personal assistance” and ensure “respect for the principle of deinstitutionalization of persons with disabilities,” through “the implementation of a State-fully-supported personal assistance funding model.”
