Samuel Fernandes de Almeida (Partner) is quoted in an article by Jornal Económico on the misapplication of a rule that hinders access to the Young IRS under the process of validating taxpayers' qualification certificates.

"In the case of a young person with income declared in 2019 in the capacity of dependent of their parents, the legislation is clear in stating that "nothing prevents them from having previously had income from work and/or income of any other categories, namely, in the capacity of dependent."