Automatic IRS continues to cover in 2025 a growing number of taxpayers, facilitating compliance with tax obligations and allowing a faster processing of any refunds.
According to Deco Proteste, this functionality of the Tax and Customs Authority (AT) does not require the manual filling of the declaration and provides a settlement proposal with the amount payable or receivable.
“Automatic IRS covers an increasingly vast set of taxpayers. In addition to not having to fill in the IRS declaration, these taxpayers have immediate access to the settlement proposal, which mentions the eventual amount to receive or payable. And it also turns out to be an advantage for those who have the most difficulties in internet access, ”says the consumer protection organization.
It also adds that “automatic IRS is, as a rule, a faster way to receive any reimbursements” and considers that “the state should be fast in tax return”.
Who is covered?
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In 2025, the taxpayers may benefit from the automatic IRS that:
- Obtain work income from others (category A);
- Receive pensions (category H);
- Have service income (category B, except “other service providers”), provided that they are under the simplified regime and with all invoices and receipts issued through the Finance Portal;
- Obtain income taxed by liberatory rates, without option for the encompassing;
- Have obtained income exclusively in Portugal and are tax residents throughout the year (excludes non -usual residents);
- They benefit from tax incentives related to donations, reform savings plans (PPR) or state reform certificates.
Who is excluded?
Although they fit the above criteria, taxpayers are excluded from the IRS who:
- Make payments of food pensions;
- Have deductions regarding ascendants;
- Are required to replenish tax benefits;
- Make deductions related to persons with disabilities;
- Have deductions for double international taxation;
- Make deductions associated with the additional to the municipal tax on real estate ();
- Have tax debts for regularizing 31 December 2024.
For married or in fact taxpayers, a provisional statement will be made available for each tax regime, both together and separately.
Conclusion
The introduction of new income categories covered by automatic IRS in 2025 will allow more contributors to enjoy this simplified mechanism. However, the timely verification of conditions and any exclusions remains essential to avoid errors or delays in fulfilling the declarative obligation.
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