The deadline for submitting the IRS statement started on April 1 and takes place until June 30. However, this year, many taxpayers may come across surprises: lower reimbursements than usual or, in some cases, do not even be entitled to return-and even have to pay additional tax.
What is the reason for this?
The main reason is the changes made by the government in 2024. The retention tables at the source have been updated to reflect a descent of the IRS rates, applicable to the first six echelons of income. This measure covers contributors to annual income up to 39,791 euros.
How does it work in practice?
In practice, this change allowed that, throughout the year, many workers received a higher net salary, as they were retained less imposed every month. The least visible side is that, with this monthly relief, the amount delivered to the state may have been insufficient to cover the tax due.
What some experts say
According to experts, such as inspector Ricardo Reis, from Deloitte Portugal, quoted by, “this descent in the retention was not accompanied by such a profound structural change in deductions”, which means that monthly “relief” may have been illusory to some contributors.
Thus, when the annual statement is now submitted, the system compares what was paid throughout the year with the amount effectively due. If you have paid less than it should, the result can be a smaller refund – or even an additional payment.
Ways to mitigate the impact: deductions
Nevertheless, there are ways to mitigate this impact. Deductions continue to play an important role in the final tax calculation. Health expenses, education, housing or charges with homes and domestic services continue to count, although with well -defined limits.
For example, it is possible to deduce 15% of health expenses, up to 1,000 euros. Education expenses can be deducted at 30%, up to 800 euros. Home lace has a 15% deduction, with a ceiling of 502 euros, and the charges with elderly homes or support institutions have a 25% deduction to a maximum of 403.75 euros.
Other expenses
Invoice expenses that include the NIF, such as workshops, hairdressers, veterinarians or public transport passes are also valued. In all, these so -called “family general expenses” may represent a deduction up to 250 euros per taxpayer.
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Family aggregate composition
Another aspect to consider is the composition of the household. Couples can choose to submit the statement together or separately. Simulation of the two options, available on the Finance Portal, can make a significant difference in the amount payable or receivable.
For those who have questions, it is advisable to use simulators such as Deco Proteste, or resort to a certified accountant. These tools help anticipate the result of the statement and make more informed decisions.
It is important to remember that while refund may be smaller this year, it does not mean that you are paying more tax. In fact, in many cases, it was less over the year, which resulted in greater monthly income. As inspector Tiago Caiado Guerreiro stresses, “IRS is an annual tax, and the hit always happens in the end.”
The faster delivery the statement, the faster you will receive the refund
Another essential point is the calendar. Anyone who delivers the statement earlier – and without errors – may receive the refund faster. The government maintains the promise of reimbursements within 12 business days for those who deliver at the beginning of the deadline and without disagreement.
If you have had pension income, dependent work, or is covered by automatic IRS, the process becomes simpler. In such cases, simply validate the data and submit the statement – as long as everything is correct.
Important Validate invoices
Also remember to validate the invoices in e-start throughout the year, as this makes life easier at the time of IRS. Forgotten or with exchanged NIF invoices can reduce the deductible value.
Finally, it is worth reinforcing: IRS is not a punishment, but a hit. A minor reimbursement may even mean that you have been closer to paying exactly the fair tax – without the state keeping your money for months.
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