Photo of Dr.
Automatic IRS allows taxpayers to have access to a pre-impeded income statement by the Tax and Customs Authority (AT). In 2024, the decree that defines the criteria for the application of this regime was published in the Diário da República. Know the conditions and make sure it is covered.
Who can benefit from automatic IRS?
Automatic IRS applies to workers due to others, pensioners and independent workers covered by the simplified regime that exclusively perform a service activity.
New criteria
The government has defined that the taxpayers can benefit from automatic IRS:
- Only earned the following income:
- Dependent work or pension income, excluding food pensions.
- Income from service provision, as long as they cumulatively comply with the following conditions:
- Are covered by the simplified tax regime provided for in Article 31 of the IRS Code.
- Are registered in the AT database for activities contained in the Activity Table approved by the Ordinance of Article 151 of the IRS Code, except code 1519.
- Emit invoices and receipts exclusively through the Finance Portal, in the Electronic Receipting System (SIRE).
- They obtain income only in Portugal, being paid by entities forced to communicate income and retention.
- Have not received bonuses provided for in Article 2 (3) (g) of the IRS Code.
- Considered residents throughout the fiscal year.
- Do not have the status of unusual resident.
- They do not enjoy tax benefits, except those related to reform savings plans, individual accounts managed in a public capitalization regime and patronage regime.
- Do not pay food pensions.
- Do not have deductions regarding ascendants.
- Do not have additions to income due to non -compliance with tax benefits.
Validation of invoices and tax obligations
To maximize tax benefits, by February 26, taxpayers must validate the invoices and those of their dependents on the Finance Portal. If you have business and professional activity, you must correctly affect expenses. See the Tax Calendar for 2025 And make sure that you fulfill all your tax obligations within the established deadlines.
Also read:
