All natural persons residing in Portuguese territory must file a personal income tax return when they, together with their dependents or self-employed members of the same household, have earned income subject to personal income tax that requires it to be filed.

Taxpayers who, in the year to which the tax relates, have only earned income in accordance with the rules set out in article 58 of the IRS code are exempt from submitting a tax return.

One of the solutions that will help you correct the fact that you forget to validate your invoices is to take advantage of the IRS submission phase, which ends on June 30, 2021. Enter the most relevant expenses that are not included in the automatic declaration. You can also declare or correct some of the deductions for training, education, real estate, nursing homes and health expenses.

• Salaries and pensions of less than €8500 a year.
• Unemployment benefits.
• Medical leave.
• Prizes in social games.
• Literary, artistic and scientific prizes.
• Scholarships awarded to high-level sports players.
• Food allowance and allowances up to certain amounts.
• Family allowance.
• Compensation due as a result of bodily injury, illness or death.

• Salaries and pensions of less than €8500 a year.
• Unemployment benefits.
• Medical leave.
• Prizes in social games.
• Literary, artistic and scientific prizes.
• Scholarships awarded to high-level sports players.
• Food allowance and allowances up to certain amounts.
• Family allowance.
• Compensation due as a result of bodily injury, illness or death.

• According to article 13 of the IRS Code, the household is made up of:

  • "spouses who are not legally separated and their dependents",
  • "unmarried partners and their dependents",
  • "each spouse or former spouse... in cases of legal separation or declaration of nullity, annulment or dissolution, or death of the marriage and their dependents",
  • "single parent and dependants",
  • "unmarried adopter and dependents".