IRS: Who can file automatically and who must file manually?

If you are looking to save on credits and insurance, Poupança no Minuto is the ideal service for you: they intermediate processes for free! Or first read who can access automatic and manual IRS.

Automatic and manual IRS: Which am I entitled to?

Who can submit the automatic IRS and who must submit the declaration manually? Even though automatic IRS covers more and more taxpayers, there are situations where it is not possible to access this more simplified regime.  

You should know that, if you are married or in a common-law marriage, a provisional statement is presented to you for each tax regime, joint and separate, as well as the pre-liquidation demonstration for each provisional statement.

Who is eligible for automatic IRS?

So, taxpayers who may be entitled to automatic IRS are:  

• Aufiram labor income of dependent work (category A);
• They receive pensions (category H);
• Aufiram income from service provision (category B), as long as they are also framed within the simplified regime, registered with the Tax Authority (AT) on the last day of the previous year (note that workers registered under the code "other service providers" are excluded), who issue invoices, receipt invoices and receipts through the Tax Portal;  
• Earn income taxed at flat rates, without aggregation, when legally allowed;  
• Receive income only from Portugal;
• Have been residents throughout the previous year.

Who has to submit the IRS manually?

They cannot access the automatic IRS, having to submit the declaration manually, taxpayers who: 

• Have non-habitual resident status;  
• Be covered by the Youth IRS;
• Be entitled to tax benefits, with the exception of deductions to IRS collection of amounts invested in PPR, donations and provided that there were no outstanding debts as of December 31, 2022; 
• Pay child support; 
• Be entitled to deductions for ascendants with whom they live; 
• Declare the values of tax benefits from which they benefit and have to repay;  
• Have deductions for people with disabilities, for international double taxation, due to the additional Municipal Property Tax (AIMI);
• Have the tax situation not match the automatic declaration data, such as the family situation;
• Incorrectly confirm the automatic submission of model 3 and have to submit a "Replacement Declaration".  

If you want to confirm which tax regime you may have access to, access your Finance Portal with your access data - go to "My area" and "IRS". If you are not covered by automatic IRS, if you choose this button, you will receive a message that you do not meet the necessary conditions. If this is the situation, you must proceed with the manual submission of the IRS declaration, model 3, on general terms.

So, in both cases, know that all taxpayers must submit the declaration of this tax from April 1st to June 30th at - "Submit Declaration - IRS - Fill out".  

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