PERSONAL DETAILS
(Children under 25 whose annual income is lower than the minimum wage)
Are you registered under NHR - the NON-HABITUAL RESIDENCY scheme?
INCOME DETAILS
(Please provide gross amounts)
EMPLOYMENT Did you receive salaries, bonuses or benefits in kind from employment or share options obtained or sold?
If YES, please provide the annual statement of salaries and the tax assessments from abroad if you are filing a return overseas. Please note that this also includes any termination lump sum payments.
Did you have any self employed or business activity in Portugal or overseas?
Please supply amounts
If YES, the figures will be reported for the current tax year. We will confirm the figures with you using our simulation before the electronic submission of your tax return to the tax office.
If your activity is MICROGENERATION ENERGY (generation of energy by households and small businesses by installation of solar panels or wind turbine on your property for personal use and sale of excess energy back to the electricity grid), please provide the gross income for your business or the supporting invoices issued by your electricity supplier.
PENSIONS
Did you receive any….
If you received Government state pension / social security retirement pension or a civil pension, please provide the letters or documents provided by The Pension Service Department for Work and Pensions.
You should also include (if applicable from the country of origin) your P60 or annual increase letter.
If you received a private pension or annuities, please provide the annual statement or attestation letters provide by the pension company and the initial contributions. Please note these include free lump sums.
INVESTMENT CAPITAL INCOME
During the calendar year, did you have capital income from…
Dividends
If YES, please provide the vouchers or statements issued by the entities with the tas paid if applicable. This section includes partnership distributions and share dividends.
Interest
If YES, please provide the certificates or statements showing the gross interest and any tax paid.
Life insurance policies / Investment bonds
If YES, please provide the certificates or attestation letters
Royalties
If YES, please provide the certificates or statements showing the gross interest and any tax paid.
Sale of a fund
If YES, please provide evidence of the sale from the financial institution.
Other Capital income
If YES, please provide evidence of the capital investment from the financial institution.
PROPERTY INCOME
Sale of Properties
Taxpayer 1
Taxpayer 2
Taxpayer 1
Taxpayer 2
If YES, please provide the following documents:
1. Sales and purchase deeds (escrituras) or IMI Modelo 1 if property constructed or inherited.
2. Improvements made within 12 years of date of sale with name and address
3. SISA / IMT, stamp duy and notary fees when property was purchased.
4. Tax assessment(s) covering the last two financial years if the sale is of an overseas property.
5. Estate agency and energy certificate fees.
6. Reinvestment - purchase deed (escritura) of a new property if invested in the same year of sale or within 36 months thereafter.
Local Lodging (AL) / Holiday Lettings
Rental AL business income?
Long Term Rental
Long term rental income?
If YES, and from overseas, please provide us with your NET RENTAL INCOME only
Bank Accounts
According to the current Portuguese tax law, all overseas bank accounts must be communicated to the tax authorities annually upon the submission of your tax return.
Therefore, please provide the document showing the bank account holder's name, IBAN number and the BIC / SWIFT code for each bank account.
