The measure aims to allow tenants to deduce the depends with income in the IRS and have access to public support, even if the landlords have not declared the contracts to finance.
From Friday, August 1, tenants start to power declare the contracts directly of lease that their landlords have not communicated. This new possibility, created by the ordinance published in March this year, aims to combat informality in the lease market and facilitate the access of the lessons to public support, such as the Porta 65 program and the extraordinary support to income, as well as to allow the deduction of income in the IRS.
The procedure, known as “tenant or sublocating communication” (CLS), applies to contracts in force, ceased or altered (such as due to increased income). Submission will be done exclusively electronicallythrough the Finance Portal, and requires authentication of the tenant or subinchiline, who should justify communication, attach the contract and other proof documents. If there are changes to contracts already registered, it will be necessary to indicate the tax identification number corresponding to the previous contract.
This new mechanism results from a measure provided for in the “more housing” legislative package, in force since October 2023, which changed the seal tax code. The legislation now allows that, in case of omission of the landlord, the tenant can replace this In tax communication, explains the.
The Ministry of Finance has ensured that the necessary computer development in the Finance Portal is practically completed and that the functionality will be available within the deadline stipulated.
The Association of Lisbonenses Tenants (AIL) praises the new procedure, classifying it as an “old claim” of the entity. However, its president, Pedro Ventura, warns of gaps in the law, namely the absence of protection mechanisms For tenants who undergo pressures by the landlords not to make the statement. In cases where there is no written contract, it should be possible to present alternative evidence, such as invoices of services in the name of the lessee, defends the AIL.
