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PERSONAL INCOME TAX / PROPERTY TAX 2023

DOCUMENTATION TO BE SUBMITTED

Photocopy of the taxpayer’s ID card, and their spouse’s if applicable.

Passwords provided by the IRS

  • In case of withholdings on account of employment income, the Form 10-T duly completed.
  • In the case of withholdings on account of capital yields (interest, dividends, insurance benefits, etc.), certification from the paying entity or company stating the amounts paid and withheld.
  • In the case of withholdings on account of professional or artistic activities, certification issued by the payer.
  • If installment payments were made on account of the Personal Income Tax, the payment letters justifying such income.
  • Certificate of payments on account corresponding to payments in kind.
  • Benefits derived from INEM and INSS: certificate issued by the paying institution.
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Income from work, business and professional activities, capital yields and imputation or attribution of income.

Related to business professional activity.

For leases of real estate, as well as withholdings paid on the same.

Receipt of the Real Estate Tax for the year 2023 for all properties owned by you.

Proof of interest on foreign capital invested in the acquisition or improvement of real estate.

Certificate of contributions to Pension Plans, EPSV or alternative systems

Judgment or judicial decision, as well as proof of the amounts paid that are subject to deduction.

Justification of amounts obtained from the disposal of all types of assets as well as costs and dates of their acquisition.

  • Photocopy of the family book (married couple, children).
  • Certificate that certifies the degree of disability/dependency.
  • Census certificate of ascendants with the right to tax deduction.
  • Proof of child custody expenses.
  • Proof of amount paid for renting the habitual residence.
  • Proof of investments made in habitual residence (loan fees, payments to developer, etc.)
  • Proof of contributions to Home-Savings Accounts.
  • Proof of investments in the case of business and professional activities.
  • Proof of donations made.
  • Proof of the percentage of participation of the community member in the community of property.
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