Rental Electronic Receipt
Portugal -
Tax Alert 15-2018
Ministerial Order no. 156/2018, of May 29th, was officially published, which amends Ministerial Order no. 98-A/2015, of March 31st, and approves the discharge receipt form (designated rental electronic receipt) and its respective filling instructions, to which article 115.º/5/a) of the PIT Code refers to.
The rental electronic receipt is intended to be issued by category F income owners (real estate income), for the rentals earned and mentioned in article 8.º/2/a) to e) of the PIT Code, whenever taxpayers don’t opt for its taxation according to category B (business income).
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