Those who have a local accommodation are also obliged to submit the annual IRS statement, including the income obtained with this activity. In addition, it must ensure compliance with other ancillary tax obligations, such as the delivery of the model 30 declaration, whenever payments to entities not residing in Portuguese territory.
April marks the delivery period of the model 30 declaration, essential for those who exploit a local accommodation with income paid to entities not residing in Portugal.
This form, required by paragraph 7 of article 119 of the IRS Code and Article 128 of the IRC Code, shall be submitted by the end of the second month following the payment of income, according to Ordinance No. 1473/2007.
What is model 30 and who should deliver it?
Model 30 Declaration applies to entities that make payments to passive subjects not residing in Portugal, such as international platforms that mediate local housing.
It is the responsibility of the local accommodation holder to ensure the delivery of IRS, even when payments are intermediated by third parties.
Deadlines and legal obligations
The delivery of the declaration must be made on the Finance Portal, and it is mandatory to preserve the support documents for a period of ten years.
The lack of delivery or errors in the statement can lead to fines.
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How to fill the statement step by step
The statement is divided into several frames that require specific information:
-Quadro 1 a 5: Identification of the declarant, official account technician, payment date, finance service and type of declaration.
-Quadro 6: Detail of withdrawn tax amounts by type of income (eg dependent, independent work, subsidies).
-Quadro 7: Information on payment guides and correspondence with declared amounts.
-Quadro 8: Identification of non -resident beneficiaries, including national and foreign NIF, country of residence, type of income, tax applied and amount of tax withheld.
Complete filling instructions are available on the Finance Portal.
What to do if the landlord does not communicate the incomes?
If the landlord has not declared the amounts received, the taxpayer may still indicate the income in his IRS statement, with the proof.
AT can request these documents, so it is essential to store the records.
Avoid penalties
Correct delivery of the model 30 declaration is a responsibility that falls on the holders of local accommodation with non -resident payments.
Fulfilling deadlines and legal obligations avoid penalization and contributes to the fiscal regularization of the activity.
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