Annual Report and Consolidated Accounts 2015
28. INCOME TAX
Income tax recognised in the years 2015 and 2014 are broken down as follows:
Dec. 2015
Dec. 2014
Current taxes
3.704.062
2.771.018
Deferred taxes (Note 18)
-419.846
-1.640.563
3.284.216
1.130.455
The group’s income tax prior to taxes is not the
same as the theoretical amount that would re-
sult from applying the mean weighted income
tax rate to the consolidated profit, as follows:
2015
2014
Pre-tax profit
14.011.282
9.045.689
Imposto calculado à taxa de imposto aplicável
em Portugal (22,5%/24,5%)
3.152.538
2.216.194
Fiscal effect caused by:
Correction deferred tax
-81.492
-1.160.585
Credit tax investment (CFEI) effects
-249.182
-152.789
Special tax (independent)
123.870
132.483
Tax pours
130.622
-
Write-off deferred tax (assets)
116.534
-
Other effects
91.325
95.152
Income Tax Expenses
3.284.216
1.130.455
The income tax rate was of 23%. In 2014 of 12%, lower than the nominal rate, mainly due to the update
of deferred tax, by changes in income tax rate.
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