14 Maio, 2020 | Tax


IRS Model 3 - Annex F - property income

We alert you to the changes made by AT, in filling out Annex F of the IRS model 3 declaration.
These changes are particularly related to the reduced rates regime, approved by Law No. 3/2019, of 9 January. Bearing in mind that the functionality provided for in Ordinance No. 110/2019, of April 12, was not made available, pay particular attention to the precautions to be taken when filling out the new Table 4.2A. Taxpayers who are entitled to this benefit must take special care in filling out Annex F as the Tax Authority has reformulated Table 4 of Annex F of the Model Declaration 3. Table 4 has been broken down into two new Tables, Q4.1 where lease contracts that do not benefit from the Rate Reduction Regime provided for in paragraphs 2 to 5 of article 72 of the IRS Code must be identified. In Q 4.2, the Lease Agreements that benefit from this Regime must be identified. Completing this table requires completing Q4.2A. This communication is made on the Finance Portal until February 15 of the following year. Consult DRE Ordinance here