The government allows for the clarification of the decree-law establishing rental support if doubts remain and “for the sake of legal certainty” regarding the procedure that indicated to the AT the rules for applying this support.
This is an order of the Secretary of State for Taxation, Nuno Santos Felix, dated June 1, which clarifies “doubts about what should be considered included in the concept of annual income and average monthly income” mentioned in the decree-law. to determine support.
“The said order standardized and clarified the application of emergency assistance, in a timely manner for it to reach the place when families need it most, and on the condition that no legal limits are exceeded,” the response of the Ministry of Finance to Luse said. stating that “if doubts remain and for the sake of legal certainty, such clarification will be made by legislative means”.
The aforementioned Decree-Law considers as beneficiaries of household income support who collectively have tax residency in Portugal, are holders of an AT-registered lease, have an effort rate with an income of more than 35% and “an annual income equal to or less than the maximum limit of the sixth the scale of the table provided for by paragraph 1 of Article 68 of the Code on Personal Income Tax (PIT)”.
The same law, published at the end of March, also states that “For the purposes of the provisions of this Decree-Law, ‘annual income’ shall be the aggregate income for determining the rate calculated by the AT in the beneficiary’s calculated IRS, with reference to the latest available tax period.”
However, the dispatch of 1 June speaks of “the need to strive, as far as possible, for an equitable treatment of different types of income, regardless of the options that have been adopted for tax purposes”, and since DL “refers to the concept of annual income without a clear legal definitions with compliance in the tax legislation”.
In this context, he clarifies to the AT that “rate determination income” must take into account not only income included and taxed at the IRS general rate” (and which is dealt with in the aforementioned article 68.º), “as well as income taxed at special rates.”
In practice, the procedure includes in the calculation of the rate of effort with rent and, as a result, the cost of income supporting income that is not mandatory, for example, as a result of rent (if the tenant, in turn, rented the property to another person and receive the corresponding income) .
The dispatch also clarified that once the 2022 IRS calculation process is completed, the value of the currently allocated support (based on the 2021 IRS) will be confirmed, stating to AT that the message to the beneficiaries of the measure advises that “part of the amount of support received in 2023 , which exceeds the amount of confirmed support […] deducted from the alimony due in the following months.
Author: Portuguese
Source: CM Jornal
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