The Central Administrative Court South has ruled that the sale of inherited properties before the estate is divided is subject to capital gains tax. This decision contradicts a previous stance by the Supreme Administrative Court, which generally exempted undivided inheritances from such taxation.

The annual income tax (Imposto sobre o Rendimento das Pessoas Singulares or IRS) filing campaign is underway, and authorities are reminding self-employed workers to verify their requirements. Economically dependent freelancers may be required to submit an additional social security annex (Anexo da Segurança Social) alongside their standard Model 3 declaration. Taxpayers are encouraged to review their specific filing obligations to ensure compliance.

The government has issued a new ordinance updating the rules for Annex H of the personal income tax (Imposto sobre o Rendimento das Pessoas Singulares or IRS) return to include expenses related to domestic work. Although this tax benefit was legally established last year, previous regulations failed to cover it. The update corrects this administrative oversight, allowing taxpayers to claim these deductions in their current filings.

The three-month window to submit annual tax returns (declaração de IRS) for 2025 income opens today on the Finance Portal (Portal das Finanças). Taxpayers have until June 30 to file, regardless of whether they are employees, pensioners, or self-employed workers (trabalhadores a recibos verdes). Experts warn that refunds may be lower this year because the Tax Authority (Autoridade Tributária e Aduaneira or AT) adjusted withholding tables mid-year to leave more money in monthly paychecks.

Taxpayers have until the end of today to dispute expense values on the Finance Portal (Portal das Finanças) before the income tax (IRS) filing period begins on Wednesday. The President of the Republic also approved the expansion of the automatic tax return (declaração automática) to include more young taxpayers under the revised Youth IRS (IRS Jovem) rules. Experts warn that changes to withholding tax (retenção na fonte) tables last year may result in smaller refunds for many households.

Taxpayers have until Tuesday, March 31, to contest the value of expenses recorded by the tax authority for 2024 income. Residents should check the Portal das Finanças to verify that health, education, and general family expenses are correctly listed before the official tax filing period begins on April 1. This is the final opportunity to ensure all tax deductions (deduções à coleta) are accurately applied to the upcoming IRS return.

The Tax Authority (Autoridade Tributária e Aduaneira or AT) has ruled that delays in municipal licensing do not justify extending the 36-month deadline for reinvesting capital gains from a primary residence. This means taxpayers who fail to complete a new home purchase within the legal timeframe due to bureaucratic delays will still face Personal Income Tax (Imposto sobre o Rendimento de Pessoas Singulares or IRS) on those gains. Tax-paying residents should note that the AT maintains a strict interpretation of the law regardless of external delays.

ECO summarises monthly tax and reporting obligations for companies and households, noting invoicing rules under Model 10 (Modelo 10) and a March 2 deadline for the IRS Model 37 (Modelo 37) declaration listed by EContas. The piece is a reminder that businesses and families must keep on top of multiple filings this month to avoid penalties. Taxpayers and business owners should check the full EContas checklist and their AT online account for specific deadlines.

The Tax and Customs Authority (Autoridade Tributária e Aduaneira or AT) says taxpayers can validate invoices related to the 2025 IRS on the Portal until 2 March, not the usual 28 February, RTP and Correio da Manhã report. The short extension affects anyone who itemises deductions and must confirm invoices on the AT site before the new deadline. Log into the tax portal, confirm your invoices and keep digital receipts in case of queries. Taxpaying residents should act before 2 March to avoid missing deductible expenses.

Update: Deadline falls on Monday 2 March, AT confirms

Diário de Notícias reports AT confirmed by email that because 28 February is a Saturday this year the validation deadline moves to the next working day, Monday 2 March; RTP and CNN Portugal issued alerts reminding taxpayers the Portal will accept invoices up to that date.