| name | pt-irs-runbook |
| description | Portuguese personal income tax (IRS / Código do IRS) and Modelo 3 filing — determining tax residency (Art. 16), classifying income by category (rental/Anexo F, capital gains/Anexo G, employment/Anexo A, self-employment/Anexo B, pensions, foreign income/Anexo J), choosing the right annexes, applying current Art. 72 autonomous rates, and meeting Portal das Finanças deadlines. Covers residents and non-residents, including landlords with Portuguese-source rental income and double-taxation relief. Portugal-specific; not a substitute for a contabilista certificado. |
Portugal IRS Filing Runbook
A diagnostic runbook for Portuguese personal income tax (IRS). Each symptom is a
filing situation; each decision tree routes from the situation to the correct
annex, autonomous rate, and deadline, then terminates in a concrete filing
action or a clear "escalate to a contabilista certificado for {reason}".
Not tax advice. This skill encodes the CIRS and Portal das Finanças rules as
verified on the cited dates. Tax rates and thresholds change with each Orçamento
do Estado. Always confirm figures against the live Art. 68/72 text and the
official Modelo 3 / IRS automático screens before submitting, and involve a
contabilista certificado for anything non-routine. Default income year is
2025 (return filed 1 Apr – 30 Jun 2026) unless stated otherwise.
When to Apply
- The user asks how to file a Modelo 3 (PT annual income tax return) or which
annexes apply to their income.
- The user needs to know whether they are a PT tax resident or non-resident,
and what that changes.
- The user receives Portuguese-source income — rent, a property/share sale,
salary, pension, or self-employment fees — and must declare it.
- The user is a non-resident landlord (or has foreign income as a resident)
and needs the right rate plus double-taxation relief.
