The automatic IRS will arrive this year to taxpayers who have applications for retirement certificates through the Public Capitalization Regime (RPC), the Ministry of Finance told Lusa.
This expansion is included in the regulatory decree approved last week by the Council of Ministers that establishes the universe of taxpayers covered by automatic income declaration.
In response to questions posed by Lusa, an official source from the Ministry of Finance, he specified that with the new regulatory decree «taxable persons who make investments in individual accounts managed under a public capitalization regime are included».
Thus, those who have investments in retirement certificates (also called State PPR) are now covered by the automatic IRS declaration, as has been the case since 2019 with those who have Retirement Savings Plans (PPR).
The automatic declaration of income is provided for by law, it is a SIMPLEX+ measure and since 2017 the universe of taxpayers covered by this automation has been defined.
In the 2022 IRS campaign (delivered in 2023), around 1,7 million annual tax returns were submitted via the automatic declaration regime, according to the same official source.
The automation, he points out, made it easier to comply with this obligation for 30% of the taxpayers who submitted their IRS declaration for the year 2022.
Since the automatic IRS was created, the universe of taxpayers (family profiles and income types) has been expanding. In its debut year, it targeted taxpayers without dependents who only had income from categories A (employment) and H (pensions, with the exception of food pensions) obtained in Portugal.
A year later, it was extended to families with children and with tax benefits resulting from donations communicated to the Tax and Customs Authority (AT).
Subsequently, the automatic declaration became available to those who have applications in PPR and later reached taxpayers with category B income who are covered by the simplified regime and issue “exclusively, on the Finance Portal, the corresponding invoices, receipt invoices and receipts”, with the exception of the provision of services under code 1519 (“other service providers”).
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