Portugal AT IRS Instruction (English, shortened)

pt.at.irs.instr.eng.md

Summary of IRS Model 3 declaration instructions from https://irs.portaldasfinancas.gov.pt/app/entrega/v2025

Proceed carefully; consult a professional if needed.

Errors in your declarations are your responsibility.

Steps

Model 3 Declaration consists of Sections, Numbered 0 to 13.

It is filled for the previous year. It has to be submitted in April or May.

1. Fill, validate, then submit (Preencher --> Validar --> Entregar).
2. Include NIFs of all dependents claiming deductions.
3. Declare outside Portuguese income in Annex J.
4. You may simulate settlement before final submission.

Help

• Theme-based guidance
• Form field instructions
• Field-specific tutorials

ALERT: Where applicable, fields are pre-filled.

Taxpayer Responsibilities

• Verify and correct all information.
• Report incorrect data from third parties
  • Identify via NIF under "Serviços / Consultar / Ident. Client. / Fornec."

Automatic Deduction Categories

• General
• Family
• VAT
• Health
• Training
• Education
• Housing
• Residential
• Domestic Workers

If you see errors, input corrected figures in appendix H -> box 6C1:

• all expenses for all family members

Expense Exceptions

• Spouse expenses (married or union, from 2017+, with separate taxation).
• Education/training expenses in Portugal or Autonomous Regions (2019 declarations).
• Housing rent under lease agreements transferring residence within Portugal (2017+, 2019 declarations).
• Only these expenses qualify under stated conditions, including 50% of dependents’ expenses.

Refunds

• Confirm IBAN in Section 9, field 01 (Yes) or 02 (No).
• Field 01 (Yes): IBAN will be linked to your NIF, facilitating future transactions with AT.
• Field 02 (No): Refund paid to the provided IBAN, which remains unlinked.

Proof

• Print submission confirmation via "Serviços / Obter / Comprovativo / IRS".