The request to reduce the amount of taxable income is submitted prior to the exercise of the option provided for in paragraph 1 of article 2 of the annex to Decree-Law no. 92/2018, of 13 November or, in the case of there has already been accession, by the end of the third month of the tax period in which it is intended to start applying the quantitative reduction.

Shipowners and owners of ships or vessels with a tonnage greater than 50 000 net tonnes using mechanisms for the environmental preservation of the marine environment and for reducing the effects of climate change.

The request is made through a Request, available in "Execute Service", and sent accompanied by the elements identified in "Which documents are required" to the email address: dsam.requerimentos@dgrm.mm.gov.pt.

The Application must be accompanied by the following elements in electronic format:

• Complete list of installed equipment;
• Manufacturer's declaration attesting the correct installation of the equipment;
• Declaration by a Recognized Organization that attests to the presence of its representatives during the assembly of the equipment and even though they are in good working condition;
• Supporting documents for investments associated with the acquisition and installation of equipment.

no cost.

Ordinance No. 72-B / 2019, of March 4.

Decree-Law No. 92/2018, of 13 November.