IRS QUESTIONNAIRE 2022
(Fiscal Year 1 January 2022 to 31 December 2022)

Kindly provide all of the information needed to complete your tax return.
According to Article 15 Section 1 of the CIRS legislation, you are required to report your worldwide income paid to you during the calendar year.

PERSONAL DETAILS

(Children under 25 whose annual income is lower than the minimum wage)

Are you registered under NHR - the NON-HABITUAL RESIDENCY scheme?

MM slash DD slash YYYY
MM slash DD slash YYYY

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.
Max. file size: 8 MB.
Max. file size: 8 MB.
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.
Max. file size: 8 MB.
Max. file size: 8 MB.
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.
Max. file size: 8 MB.
Max. file size: 8 MB.

PENSIONS

Did you receive any….
Taxpayer 1
Taxpayer 2
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.
Max. file size: 8 MB.
Max. file size: 8 MB.
You should also include (if applicable from the country of origin) your P60 or annual increase letter.
Max. file size: 8 MB.
Max. file size: 8 MB.
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.
Max. file size: 8 MB.
Max. file size: 8 MB.

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.
Max. file size: 8 MB.
Max. file size: 8 MB.
Interest
If YES, please provide the certificates or statements showing the gross interest and any tax paid.
Max. file size: 8 MB.
Max. file size: 8 MB.
Life insurance policies / Investment bonds
If YES, please provide the certificates or attestation letters
Max. file size: 8 MB.
Max. file size: 8 MB.
Royalties
If YES, please provide the certificates or statements showing the gross interest and any tax paid.
Max. file size: 8 MB.
Max. file size: 8 MB.
Sale of a fund
If YES, please provide evidence of the sale from the financial institution.
Max. file size: 8 MB.
Max. file size: 8 MB.
Sale of Shares
Did you trade on your capital Investment portfolio?
If YES, please ensure that you provide us with the contract deeds or the bank consolidated statement showing the sale and acquisition dates, amounts and costs.
Complete this sale of shares document for upload
Max. file size: 8 MB.
Max. file size: 8 MB.
Other Capital income
If YES, please provide evidence of the capital investment from the financial institution.
Max. file size: 8 MB.
Max. file size: 8 MB.

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.
Max. file size: 8 MB.
Max. file size: 8 MB.
2. Improvements made within 12 years of date of sale with name and address
Max. file size: 8 MB.
Max. file size: 8 MB.
3. SISA / IMT, stamp duy and notary fees when property was purchased.
Max. file size: 8 MB.
Max. file size: 8 MB.
4. Tax assessment(s) covering the last two financial years if the sale is of an overseas property.
Max. file size: 8 MB.
Max. file size: 8 MB.
5. Estate agency and energy certificate fees.
Max. file size: 8 MB.
Max. file size: 8 MB.
6. Reinvestment - purchase deed (escritura) of a new property if invested in the same year of sale or within 36 months thereafter.
Max. file size: 8 MB.
Max. file size: 8 MB.
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
Max. file size: 8 MB.
Max. file size: 8 MB.

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.
Max. file size: 8 MB.
Max. file size: 8 MB.

 

 


Deduction to tax

These invoices will already be automatically registered at the tax department therefore it is unnecessary to forward them to us unless:

If any of the expenses referred below were not issued by a Portuguese company (such as many Health & Medical insurances), to obtain an automatic deduction the invoice with overseas VAT number must be registered at the tax office before the 25th of February

Pharmacy bills which require a doctor’s prescription (invoices with IVA at 23%) must be manually validated at the tax department online before the 25th February; therefore, we will need a copy of both the bills and the prescriptions.

For any of the above situations please send us the documents no later than the 31st of January specifically for the validation of the invoices.

For your information, the categories that can be offset are :

  • Ø  General Expenses
  • Ø  Medical Expenses
  • Ø  Health & Medical Insurance
  • Ø  Education Expenses
  • Ø  Habitation – interest on the mortgage / rents payments
  • Ø  Alimony, child support under court order
  • Ø  Charitable Donations

Note:

Please submit this form and upload the supporting documents. If you are unable to do this, hard copies can be delivered to our office at the address below no later than the 31st March 2023. If at this date you are not able to provide all the supporting documents, please provide us with the main details that you have and send us the supporting documents as soon as available.

Tax Solutions cannot be held responsible for late filing of the tax return if all the documentation is not available until 31st of March.

Get in Touch

Please contact us if you have any questions or queries and your local representative will be in touch with you as soon as possible.