Taxpayers can start submitting their annual IRS declaration today

In recent statements to Lusa, the president of the Order of Certified Accountants (OCC), Paula Franco, even warned to avoid the first and last days of the deadline, as a spike in access to the Finance Portal could make the process difficult.

The three months for submitting the IRS declaration apply to all income categories, i.e. dependent work (category A), independent work (category B), pensions (category H), property or capital income.

The delivery of the IRS must be done electronically, but, as in previous years, there will be finance services, citizen spaces and parish councils that provide support for filling out and delivery.

This year the number of taxpayers covered by the Automatic IRS will be extended to those who have retirement certificates (known as public PPR), and whoever uses this automation, in addition to benefiting from a fully completed declaration (which each person must check and see if is certain before accepting and submitting it), you can also know exactly the final result, that is, whether there will be tax to pay or a refund to receive and, if applicable, what the value will be for joint or separate delivery.

For those who have to fill out the IRS declaration (model 3), this year’s forms bring several changes in order to accommodate changes to legislation: this is the case of landlords with housing rents that last year were not updated or increased by up to 2%. income or even people who chose to remove houses from local accommodation and place them on the housing rental market.

All these situations will have to be reported in the declaration, as well as possible capital gains from the sale of properties to the State and local authorities, so that they can benefit from the temporary exemption regime contemplated in Mais Habitação.

Anyone who meets the requirements to benefit from the IRS Jovem will also have to expressly adhere to this regime in the declaration — which means refusing the automatic IRS, if it is covered.

On the other hand, non-residents who have sold a property in Portugal now have a similar regime to that of residents, which means that these gains are taxed at 50% of their value, with inclusion being mandatory.