The IRS statement is made up of several annexes that complement the information of model 3, and each has a specific purpose. However, not all taxpayers need to fill the same attachments, as this depends on the type of income obtained throughout the year. Let’s then identify the main IRS attachments and their function.
O Annex A It is intended for those who receive dependent work income (category A) or pensions (category H). In this annex, the income of all elements of the household shall be declared. If you choose separate taxation, only the income of the taxable person and half of the dependents are considered. In the case of joint taxation, income from the entire aggregate are declared.
According to, for independent workers who are in the simplified regime or who have passed an isolated act, it is necessary to fill the Anexo b. This annex is individual, that is, each member of the household that performs activity on its own in the simplified regime must present one. Independent workers who have organized accounting need to fill the Annex Cthis regime is mandatory for those who have a turnover of over 200 thousand euros annual.
O Annex d It is intended for taxpayers covered by the tax transparency regime, including members of companies and beneficiaries of indivisible inheritances, ie assets that have not yet been distributed by the heirs. In the case of income from financial investments, such as interest rate interest, dividends or financial insurance, must be declared in the Annex and.
The landlords must fill the Anexo f To declare building income, such as real estate rents. In addition, with recent tax changes, it is necessary to indicate whether the value of income has been updated and, in certain situations, can benefit from exemption under the “More Housing” program. For the sale of real estate or shares, it is mandatory to fill out the Anexo gwhere the added value and less value are declared. However, if the properties were purchased before 1989 or if the sales values were reinvested in their own and permanent housing, the added value may be exempt from tax and should be declared in the Annex G1.
With regard to tax benefits and deductions, they must be included in the Anexo hwhich adds expenses communicated to the Tax Authority and can generate deductions in the tax payable. In this annex, the entire family aggregate should be considered. In the case of income of category B belonging to a deceased holder, it is up to the couple’s head or the administrator of the indivisive inheritance to declare profits or losses in the Anexo idistributing them to the heirs.
Residents in Portugal who have obtained income abroad must fill the Anexo jbeing necessary to conserve the proof of tax paid abroad if the tax authority requests them. Already the Anexo L It applies to non-usual residents, that is, people who perform activities of high value added and who benefit from a specific tax regime.
Finally, the Anexo SS It is intended for independent workers who are subject to contributions to social security. This annex is mandatory for those who provide services to companies or entrepreneurs on the individual name and whose income exceed a certain annual value. The correct filling of the IRS attachments is essential to avoid errors and ensure that all income and deductions are correctly considered by the Tax Authority.
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