The period for submitting the annual IRS return, concerning income earned in 2025, is approaching and, as usual, will take place between 1 April and 30 June 2026. Compliance with this legal deadline is crucial to avoid penalties and to ensure the correct processing of refunds or any additional tax assessments.
However, prior to the start of the submission period, there are several IRS 2025 deadlines that must be observed, relating to mandatory communications to the Portuguese Tax Authorities, which may directly influence the final IRS assessment, the amount payable or refundable, as well as access to IRS tax benefits.
Until 16 February 2026
- Communication of long-term lease agreements: essential for taxpayers wishing to benefit from IRS tax benefits related to rental income.
Until 2 March 2026
- Reporting of rental income for IRS purposes through the submission of Form Modelo 44 (for taxpayers with rental income exempt from issuing electronic rent receipts).
- Communication of rent expenses for permanent residence, where these arise from the transfer of permanent residence to a low-density territory within Portugal, for the purposes of applying IRS tax benefits.
- Updating household composition in case of changes occurring in 2025 (such as marriage, divorce, birth of dependents, or shared custody arrangements).
- Communication of education expenses relating to students within the household attending educational institutions located in low-density territories or autonomous regions.
- Submission of proof of school attendance in cases where the student is considered a dependent but earns employment or self-employment income.
- Validation of invoices on the e-Fatura Portal to ensure eligibility for IRS tax deductions.
Given the increasing complexity of IRS obligations and the multiplicity of specific regimes and associated tax benefits, a careful review of each taxpayer’s individual situation is strongly recommended.
The Tax Department of Belzuz Advogados, S.L.P. is available to provide tailored assistance in all matters relating to IRS, including the submission of the 2026 IRS return, the assessment of IRS tax benefits, the reporting of rental income, and the optimisation of tax deductions, ensuring legal compliance, tax efficiency, and peace of mind for its clients.