Portugal: Postponement of the deadline for submitting form Model 10 ('Declaração Modelo 10')
Alerta Fiscal Portugal
The obligation to submit form Model 10 ("Rendimentos e Retenções – Residentes"), regarding income paid or made available in 2022, may be exceptionally completed until 24 February 2023, without any increases or penalties, according to the Ministerial Order no. 8/2023, of 4 January.
The referred Ministerial Order also updated the aforementioned form and the respective filling instructions, considering the recent amendments to the Youth Personal Income Tax regime (established in article 12-B of the IRS Code) and to article 12-A of the Certified Public Accountants' Statute, regarding the short-term fair impediment. The Portuguese Tax Authorities, through the Official Communication no. 20248/2023, of 04/01, provided additional clarifications regarding these amendments and the changes introduced in DMR form ("Declaração Mensal de Remunações").
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