##  [PIT/CIT - Tax File](/en_GB/new/pitcit-tax-file) 

# PIT/CIT - Tax File





Portugal - 02 / 19 / 2018

















- <a aria-label="Link" class="fs-5" data-content="Copied link" data-placement="top" data-toggle="popover" data-trigger="focus" data-url="https://www.garrigues.com/en_GB/new/pitcit-tax-file" id="get-app-artwork" role="button" tabindex="0"></a>
- [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/pitcit-tax-file)
- [](<https://twitter.com/intent/tweet?text=PIT/CIT - Tax File&url=https://www.garrigues.com/en_GB/new/pitcit-tax-file>)
- [](<https://www.facebook.com/sharer.php?u=https://www.garrigues.com/en_GB/new/pitcit-tax-file&t=PIT/CIT - Tax File>)

 







   Previous    Next  















**[Ministerial Order no. 51/2018, of 16 February](https://dre.pt/application/file/a/114708085), was officially published, amending the documents to be included in the tax file, in accordance with article 129 of the Portuguese Corporate Income Tax Code and article 130 of the Portuguese Personal Income Tax Code, now expressly including the “Maps, of official model, of the revaluation performed under [Decree-Law no. 66/2016, of 3 November](https://dre.pt/application/file/a/75639946)” and other maps intended for tax control by the Portuguese Tax Authorities (“PTA”). The ministerial order also approves the new official model mentioned in article 12 (1), subparagraph a), of Decree-Law no. 66/2016, of 3 November, namely:**





- Form “Modelo 34.7” – Map of revaluation of assets not fully depreciated;
- Form “Modelo 34.8” – Map of revaluation of assets fully depreciated.

These forms, when processed electronically, must comply with the structure of data provided in Anex III of the ministerial order, be created in a standard data format, in XML language, and respect the validation scheme in XSD format, available in the PTA’s website (“Portal das Finanças”).

In the meantime the following remain in force:

- Form “Modelo 33.1 a 33.19” – Maps of reintegration of asset elements revalued under tax legislation;
- The provisions of [Ministerial Order no. 92-A/2011, of 28 February](https://dre.pt/application/file/a/406377), and corresponding Anexes II and III, as regards Form “Modelo 30” – Map of provisions, impairment losses on credits and inventories adjustments and Form “Modelo 31” – Map of taxable capital gains and losses;
- Ministerial [Order no. 94/2013, of 4 March](https://dre.pt/application/file/a/259281), which approved Form “Modelo 32” – Map of depreciation and amortisation of tangible and intangible assets, as well as the instructions for filling out the form and the respective data structure.

The tax file must be elaborated in the terms provided in the mentioned ministerial order for tax periods initiated in, or after, 1 January 2017.









[Lisboa](/en_GB/tags/lisboa), [Porto](/en_GB/tags/porto), [Tax](/en_GB/tags/tax)







 

 



 

 

### Contacts

 

 ![](/sites/default/files/styles/medium/public/team/photo/10004898.jpg?itok=wQal2Q7I)

[Fernando Castro](/en_GB/team/fernando-castro-silva)




![](/themes/custom/garriguestheme/img/iconos/email-contacto.svg)[Contact](<mailto:fernando.castro.silva@garrigues.com >)

- +351 213 821 200
    
    [Lisbon](https://www.garrigues.com/en_GB/office/lisbon)
 










 ![](/sites/default/files/styles/medium/public/team/photo/Pedro_Miguel_Braz_20230521.jpg?itok=5GNK3jW0)

[Pedro Miguel Braz](/en_GB/team/pedro-miguel-braz)




![](/themes/custom/garriguestheme/img/iconos/email-contacto.svg)[Contact](<mailto:pedro.miguel.braz@garrigues.com >)

- +351 213 821 200
    
    [Lisbon](https://www.garrigues.com/en_GB/office/lisbon)
 










 

[Find more professionals](../team)

 

 



 

 

- 
 


 

 



 

## Find a publication

   

- [Administrative and Constitutional Law](/en_GB/markdownify/node/12650?f%5B0%5D=service%3A1422)
- [Agribusiness and Food](/en_GB/markdownify/node/12650?f%5B0%5D=service%3A1417)
- [Automotive](/en_GB/markdownify/node/12650?f%5B0%5D=service%3A1419)
- [Banking and Finance](/en_GB/markdownify/node/12650?f%5B0%5D=service%3A1443)
- [Corporate and M&amp;A](/en_GB/markdownify/node/12650?f%5B0%5D=service%3A1441)
- [Corporate Governance and Sustainable Development](/en_GB/markdownify/node/12650?f%5B0%5D=service%3A12823)
- [Criminal Law and Internal Investigations](/en_GB/markdownify/node/12650?f%5B0%5D=service%3A1434)
- [Data Economy, Privacy and Cybersecurity](/en_GB/markdownify/node/12650?f%5B0%5D=service%3A10913)
- [Dispute Resolution: Litigation and Arbitration](/en_GB/markdownify/node/12650?f%5B0%5D=service%3A1412)
- [Energy](/en_GB/markdownify/node/12650?f%5B0%5D=service%3A10916)
- [EU and Antitrust Law](/en_GB/markdownify/node/12650?f%5B0%5D=service%3A1416)
- [Family Business](/en_GB/markdownify/node/12650?f%5B0%5D=service%3A1413)
- [Fashion Law](/en_GB/markdownify/node/12650?f%5B0%5D=service%3A1435)
- [Financial Regulation](/en_GB/markdownify/node/12650?f%5B0%5D=service%3A10915)
- [G-advisory](/en_GB/markdownify/node/12650?f%5B0%5D=service%3A12821)
- [Human Capital Services](/en_GB/markdownify/node/12650?f%5B0%5D=service%3A1431)
- [Infrastructure](/en_GB/markdownify/node/12650?f%5B0%5D=service%3A10914)
- [Insurance](/en_GB/markdownify/node/12650?f%5B0%5D=service%3A1438)
- [Intellectual Property](/en_GB/markdownify/node/12650?f%5B0%5D=service%3A1421)
- [Labor and Employment](/en_GB/markdownify/node/12650?f%5B0%5D=service%3A1424)
- [Life Sciences and Healthcare](/en_GB/markdownify/node/12650?f%5B0%5D=service%3A1429)
- [Media and Entertainment](/en_GB/markdownify/node/12650?f%5B0%5D=service%3A1433)
- [Planning, Zoning and Environment](/en_GB/markdownify/node/12650?f%5B0%5D=service%3A1444)
- [Private Equity](/en_GB/markdownify/node/12650?f%5B0%5D=service%3A1439)
- [Real Estate](/en_GB/markdownify/node/12650?f%5B0%5D=service%3A10927)
- [Restructuring and Insolvency](/en_GB/markdownify/node/12650?f%5B0%5D=service%3A1420)
- [Securities Markets](/en_GB/markdownify/node/12650?f%5B0%5D=service%3A1442)
- [Sports](/en_GB/markdownify/node/12650?f%5B0%5D=service%3A1430)
- [Startups &amp; Open innovation](/en_GB/markdownify/node/12650?f%5B0%5D=service%3A1426)
- [Sustainability](/en_GB/markdownify/node/12650?f%5B0%5D=service%3A10921)
- [Tax](/en_GB/markdownify/node/12650?f%5B0%5D=service%3A1425)
- [Technology, Communications and Digital](/en_GB/markdownify/node/12650?f%5B0%5D=service%3A1436)
- [Tourism and Hotels](/en_GB/markdownify/node/12650?f%5B0%5D=service%3A1432)
- [Transport, Logistics and Shipping](/en_GB/markdownify/node/12650?f%5B0%5D=service%3A1428)

 Facet Services detail

 



- [Publications](/en_GB/markdownify/node/12650?f%5B0%5D=publication_type%3A794)
- [Newsletters](/en_GB/markdownify/node/12650?f%5B0%5D=publication_type%3A107)
- [Garrigues collection](/en_GB/markdownify/node/12650?f%5B0%5D=publication_type%3A101)
- [Laws: amendments at a glance](/en_GB/markdownify/node/12650?f%5B0%5D=publication_type%3A104)
- [News](/en_GB/markdownify/node/12650?f%5B0%5D=publication_type%3A105)

 Facet Publication type detail

 



  Min  

 Max  

 







 

## News search engine