Automatic delivery of Income Tax may seem like the simplest solution, but not all taxpayers can resort to this model in 2026. Despite making the process easier, there are specific criteria that determine who is covered, and many end up being left out without understanding why.
The Federal Revenue and Customs have already defined the rules for 2025 income, and it is important to confirm them before opting for this route. According to , a website specializing in economic matters, complying with all requirements is essential for the declaration to be considered valid within this simplified regime. Furthermore, even those who are eligible should know that the declaration will be automatically presented at the end of the deadline, on June 30, if it is not manually validated.
Not everyone can use Automatic IRS
According to Economy and Finance, the Automatic IRS is only available to taxpayers who meet a set of conditions simultaneously. It is not enough to fulfill one or two, you must meet all the criteria defined by the Federal Revenue Service. Among the main requirements, the obligation to be a resident in Portugal for the entire tax year and to obtain income exclusively in the national territory stands out. Anyone who has income abroad is automatically excluded from this regime.
Furthermore, taxpayers with Non-Habitual Resident status or those enrolled in specific tax regimes, such as incentives for scientific research and innovation, cannot be covered by Automatic Income Tax.
Types of income make all the difference
Another decisive factor is related to the nature of the income. According to the same source, only taxpayers with income from dependent employment or pensions can benefit from the Automatic IRS, with some exceptions.
Independent workers may also be covered, as long as they meet very specific conditions. Among them, being included in the simplified regime, carrying out activities set out in the official Federal Revenue table and issuing invoices exclusively through the electronic system. According to Economy and Finance, a deviation from these rules is enough for the taxpayer to no longer be eligible for Automatic Income Tax.
Deductions and benefits also count
Tax deductions and tax benefits are another element that can alienate taxpayers from this regime. Anyone who is entitled to deductions for ascendants, people with disabilities or alimony, for example, cannot use Automatic Income Tax.
The same applies to situations of international double taxation or to those who benefit from certain tax incentives. Still, there are exceptions, such as retirement savings plans or donations falling within the patronage regime. According to the same publication, taxpayers with tax debts to be settled at the end of the year cannot resort to the Automatic IRS either.
Pay attention to bundling and other options
Another important detail concerns the inclusion of income. Anyone who chooses to include income subject to exemption fees, such as interest, may no longer meet the criteria necessary for Automatic IRS.
According to Economy and Finance, this is one of the situations that may go unnoticed, but which directly impacts eligibility. Furthermore, taxpayers who made certain additions to their income due to non-compliance with tax conditions are also excluded from this regime.
Validating can make a difference in reimbursement
Even for those who are covered, the recommendation is not to leave automatic submission until the end of the deadline. Validating the statement as soon as it is available can speed up processing and eventual refunds.
According to Economy and Finance, the provisional declaration will be accessible from April 1st on the Finance Portal, allowing taxpayers to confirm or correct data before delivery. This step can be decisive, as the IRS proposal may not reflect all of the taxpayer’s personal situations.
IRS Automatic was created to simplify the declaration process, but it still requires attention to detail. The conditions are strict and leave out a significant portion of taxpayers.
Before opting for this solution, the most important thing is to confirm that it meets all the criteria and evaluate whether this is, in fact, the most advantageous option. In an increasingly automated tax system, simplicity can be an advantage, but only when it does not compromise the final result.
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