With the start of the Income Tax campaign, doubts among taxpayers multiply and there is one in particular that returns every year, especially when there are more delicate situations involved, such as the death of a family member, and although it may seem that the obligations end at that moment, the fiscal reality of someone who has died points in another direction.
According to , Portuguese legislation establishes that the death of a taxpayer does not automatically extinguish their tax obligations, which raises practical questions for who is responsible for managing the inheritance and pending matters.
According to the same source, this doubt has been widely shared on social media, often accompanied by mistaken or incomplete interpretations, which contributes to some confusion at this stage of the fiscal calendar.
The obligation continues even after death
Submission of the IRS declaration continues to be mandatory even after the death of a taxpayer, as long as he or she obtained income in the year in question, and the Portuguese tax system works based on a time lag between income and declaration.
This means that income earned up to the date of death must be declared the following year, as with any other taxpayer, and this responsibility does not disappear, it just changes hands.
According to current legislation, namely the IRS Code, it is up to the so-called inheritance administrator, who may be the surviving spouse, the head of the couple or another heir, to ensure that this obligation is fulfilled within the legal deadlines.
Who has to handle the declaration
The responsibility for submitting the IRS of a deceased person is neither automatic nor attributed to the State, being transferred to whoever assumes the management of the inheritance, which also implies access to tax information and necessary documentation.
In practice, this means that the spouse or heirs must gather data relating to the income obtained by the deceased up to the date of death, including salaries, pensions or other gains, and submit the declaration in the same way as they would for any taxpayer.
According to SIC Notícias, this obligation is clearly provided for in the law and applies regardless of the type of income or personal situation of the deceased taxpayer.
The calendar does not change
Despite the specificity of the situation, delivery deadlines remain unchanged, and income from a given year is always declared in the following year, within the usual IRS delivery period.
Thus, if a person died in 2025, the income obtained between January 1st and the date of death will have to be declared in 2026, within the period that generally runs between April 1st and June 30th.
There is, however, an exception related to income obtained abroad that may entitle you to tax credit for international double taxation, in which case the deadline may be extended until the end of the year.
There are consequences for those who do not comply
As in any other situation, failure to comply with the obligation to submit Income Tax may give rise to penalties, and although the circumstance of death may generate doubts or delays, the law does not provide for an automatic exemption from this responsibility.
Fines for late delivery can vary between R$150 and R$3,750, according to the General Tax Infractions Regime, which reinforces the importance of handling these processes within the established deadlines.
Furthermore, any tax adjustments, whether for or against, remain valid and may result in a refund or additional tax to be paid, depending on the declared income.
An obligation that raises doubts every year
Despite being provided for by law, this is one of the issues that generates the most doubts among taxpayers, mainly because it involves a sensitive phase from a personal and family point of view, which often leads to tax obligations taking a backseat.
Even so, and as SIC Notícias explains, the legal framework is clear in establishing that death does not eliminate tax responsibilities, they are only transferred to whoever manages the inheritance.
Given this scenario, the recommendation is to clarify obligations in a timely manner and, whenever necessary, resort to specialized support, to avoid errors or delays that could further complicate an already demanding process.
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