The taxpayers covered by the automatic income tax return have been established
Order no. 1/2019 of 4 February, was officially published, which establishes the taxpayers covered by the automatic income tax return, in accordance with article 58-A of the Portuguese Personal Income Tax (PIT) Code.
The automatic tax return covers PIT taxpayers, residents during all year to which the tax refers to and who are not considered as non-habitual residents, which obtain employment income and pension income, as well as income taxed under article 71 of the PIT Code and do not opt for taxation under the general PIT tax rates. The relevant taxable income has to be obtained in Portugal and the debtor or payer entity must be obligated to communicate to the Portuguese tax authorities its payment and the applicable withholding taxes under article 119 of the PIT Code. The return is not applicable when the taxpayer:
Obtains bonuses in accordance to article 2 (3) (b) of the PIT Code;
Uses tax benefits, apart from tax benefits regarding the deduction of taxable income under PIT applicable to saving plans and patronage regime;
Has paid maintenance;
Has made deductions regarding to parents;
Has made accruals to income regarding to non-compliance of tax benefits conditions.
The PIT deductions regarding dependents and ascendants of the taxpayer household, maintenance pensions, disabled persons, international double taxation, tax benefits and the municipal property tax surcharge, as per article 78 (1) (a) (f) (i) (j) (k) (l) of the PIT Code, are not applicable to the PIT statements regarding article 58-A of the PIT Code.
The referred Order is applicable to the automatic income tax returns regarding 2018 and following years.