The campaign starts on April 1st and ends on June 30th, and this year, more taxpayers are covered by the automatic IRS. If you file your tax return after the deadline, you will be charged a fine, which starts at 25 euros.
Starting this Tuesday, April 1st, you can submit your IRS declaration by submitting the electronic form on the Finance portal . The campaign ends on June 30th and, for the first time, taxpayers will be able to benefit from a 5% tax deduction on wages paid to domestic workers up to a maximum of 200 euros per household .
It should be noted that anyone who earns an income of less than 8,500 euros per year or who exclusively receives income subject to withholding taxes, regardless of its value, is exempt from submitting an IRS declaration.
Unless you own private jets, houses, cars and shares held offshore . These taxpayers are required to file a tax return, even if their annual income is less than 8,500 euros, and are not covered by the automatic IRS.
Once the phase of claiming general and family expenses and requiring an invoice has been completed, it is time to fill out the IRS Model 3 declaration. And the number of taxpayers with access to automatic IRS is increasing , but it is always possible to opt for manual filling.
Since 2021, the automatic mechanism has been available to self-employed workers. Last year, it was extended to subscribers of Social Security retirement certificates. And, in the 2025 IRS declaration, in relation to last year's income, the mechanism now includes taxpayers who reported to the Tax Authorities the salaries paid to domestic workers, who can now benefit from this new deduction.
With regard to category B income, not all green receipts will have access to the simplified IRS. Only those who provide services under the simplified regime and fall within the table of activities approved by the ordinance referred to in article 151 of the IRS Code will have access to this easier way of submitting Model 3. They must also exclusively provide only one of these activities.
Taxpayers covered by the automatic IRS who, during the respective submission period, from April 1 to June 30, do not confirm the automatic IRS declaration nor submit the declaration in general terms “ will see, at the end of that period, the provisional automatic declaration become definitive and be considered as the declaration submitted for all legal purposes”, according to the Tax Authority.
Average refund period should decrease. Tax authorities will not pay amounts below 10 euros
With an increase in pre-filled declarations, from automatic IRS, the average IRS refund period should decrease compared to the current 13 days , estimates the Secretary of State for Tax Affairs, Cláudia Reis Duarte, in statements to Lusa. If the amounts are less than 10 euros, the Tax Authority (AT) will not make the transfer.
It should be remembered that the limit on IRS allocation for charitable, cultural, religious and environmental institutions has doubled from 0.5% to 1%, but youth and student associations are excluded from this increase , as ECO has already reported .
When submitting the declaration, families can accept the pre-filling of expenses related to health, education, interest or rent on real estate, homes and charges for the payment of salaries to domestic workers, made by the Tax Authorities, or choose to enter them manually , if they detect that the amounts are not correct. These charges cannot be corrected before filling in the forms, unlike general and family expenses and those requiring an invoice , which can be claimed in advance.
The new IRS Jovem, extended to the age of 35 and to 10 years of phased exemption , between 100% and 25% of the tax, can only be activated in the 2026 declaration by reference to income obtained in 2025. In this year's campaign, workers can only benefit from the previous IRS Jovem, which covers taxpayers up to the age of 30 , as long as they have a degree, a requirement that has fallen in the new measure, and gives a benefit of between 100% and 25% for five years.
If you miss the deadline for filing, you can file your return before the tax authorities notify you, paying a minimum fine of 25 euros. After notification, the fine is higher. In the automatic IRS, the provisional return becomes definitive, without a fine.