##  [New framework for the PIT Return Form has been approved](/pl/en_GB/new/new-framework-pit-return-form-has-been-approved) 

# New framework for the PIT Return Form has been approved





Portugal - 01 / 29 / 2019





Tax Alert 10-2019













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**[Ministerial Order no. 34/2019, of January 28th](https://dre.pt/application/conteudo/118562584), was officially published, which establishes the new framework of the Personal Income Tax Return Form (Modelo 3).**





The changes cover the following parts of the Tax Return Form:

a) Cover sheet and respective filling instructions;

b) Annex A — employment income and pensions — and respective filling instructions;

c) Annex B — business and professional activity income earned by taxpayers covered by the simplified scheme or which have practiced isolated acts — and respective filling instructions;

d) Annex C — business and professional activity income earned by taxpayers with organized accounts — and respective filling instructions;

e) Annex D — imputation of income of the entities subject to the tax transparency regime and undivided inheritance — and respective filling instructions;

f) Annex F — property income — and respective filling instructions;

g) Annex G — capital gains and other asset increments — and respective filling instructions;

h) Annex G1 — non taxed capital gains — and respective filling instructions;

i) Annex H — tax benefits and deductions — and respective filling instructions;

j) Annex J — foreign income — and respective filling instructions.

The new framework and correspondent instructions approved take into account the changes taken by Law no. 114/2017, of December 19th (State Budget for 2018) and must be used from 1 January of 2019 for the tax returns from 2015 onwards.









[Tax](/pl/en_GB/tags/tax), [Lisbon](/pl/en_GB/tags/lisbon), [Oporto](/pl/en_GB/tags/oporto)







 

 



 

 

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    [Lisbon](https://www.garrigues.com/pl/en_GB/office/lisbon)
 










 

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