The IRS aims the global and personalised taxation of the private income of the people living in national territory, with the adoption of a broad income concept and the relevance of an important set of charges and deductions of private and family type.
The tax is individually calculated for each married or unmarried partner. In case you choose an optional scheme (joint taxation), the tax is due for the amount of the income of the size of the family, considering as taxable persons those upon whom rests its management.
The calculation of the tax due means the application of the corresponding rate to the determined taxable income and still the regarding of the legally foreseen deductions to taxable income.
The taxable persons who receive income subject to IRS, when they are not exempt, are obliged to the annual presentation of the declaration Model 3 of IRS and corresponding Appendixes, according to the received income.
In case of self-employment they shall submit the declaration of start-up of activity before it starts up:
- From 2016 (inclusive), the declarative obligations concerning the income obtained in the year before must be fulfilled on the following deadlines:
- From 15.March until 15.April, when the taxable persons have only received or it has made them available income of category A and H;
- From 16.April until 16.May, in the remaining cases.
In the situations where the income has been obtained abroad and confers entitlement to a tax credit for international double taxation and whose amount is not determined in the State where they have been obtained, the declaration deadline is extended until 31December of the same year.
These obligations can be fulfilled within the 30 days immediately after the occurrence of any fact that determines the change of the already declared income or means, in relation to past years, obligation to declare it, except if another deadline is foreseen in this Code.
Yes. In case you choose the joint taxation and taking into account that the IRS is due because of the sum of income of the size of the family, i. e., the married or unmarried partner and corresponding dependants, it is effectively necessary to inform the tax number (Número de Identificação Fiscal => NIF).
A rental agreement, apart of being the legal form of recording in writing the agreement establishe between the landlord and the tenant, is always a mean to safeguard rights and obligations concerning each of the parties.
On the other hand, for the IRS, 15% are deductible until the limit of € 502 (2015) of the net amounts incurred by the owner related with the rehabilitation of real estate located in “urban rehabilitation areas" and recovered under the terms of the respective strategies rehabilitation according to the Regime de Arrrendamento Urbano (RAU )approved by the Decree-Law Nr. 321-B/90, dated 15.October or amounts incurred with rented real estate whose rent will be progressively increased according to the Novo Regime do Arrendamento Urbano (NRAU) approved by the Law Nr. 6/2006, dated 27.February, that are subject to a rehabilitation process.
The request of the certificate as non-habitual residence must be submitted when you submit your certificate as resident in Portugal or, later, until 31st.March, inclusice, of the following year to that when you become a resident in this territory.
To communicate with the tax and customs authority, through the Tax Office Portal, you can request the corresponding password at www.portaldasfinancas.gov.pt through the option New User, on the right side of the computer screen and fill the application form with your personal data, on such terms you are requested for.
You can also allow the tax and customs authority to send you optional messages and messages of support to the voluntary compliance, through text-messages and email. This service is free, of personal and confidential nature. However, to allow us to provide it in a safe way, we need you to ensure your email and your mobile phone number.
As soon as the password request takes place, two codes will be automatically made available:
- To ensure your mobile phone, by text message;
- To ensure your email, through electronic mail;
- These codes can only be confirmed at the Tax Office Portal at Cidadãos>Outros Serviços>Confirmação de Contactos (Citizens>Other Services>Confirmation of Contacts) after receiving the password to the Tax Office Portal, that is sent by mail, in a message-envelope, to your tax address.
Go to Tax Office Portal: http://www.portaldasfinancas.gov.pt/at/html/index.html
Source: Ministry of Finance
