The annual rent declaration filed by landlords who do not issue electronic receipts will no longer be able to be delivered on paper and will now only be delivered electronically in accordance with the published order.
This is the Modelo 44 declaration, according to which homeowners exempt from electronic receipts use the value of the rent received to report Tributária e Aduaneira (AT), and this report must be made before the end of January of the year following the year regarding the corresponding income.
The regulation approving the current model, to be used from January, specifies that “the Model 44 declaration must be delivered by electronic data transmission”, ensuring that “the tax and customs administration provides an ancillary digital attendance service in every financial service, to all taxpayers who need it to support compliance with this tax obligation.”
The diploma justifies this decision by the “manifestly reduced” range of taxpayers who file this return on paper, and by the fact that landlords in question must already file their annual IRS return electronically.
Since 2015, landlords have been required to issue rent receipts electronically, but there are situations where the Tax and Customs Administration (AT) allows the amount of rent received during the year to be reported on the annual return.
Under current law, this waiver applies to landlords who are 65 years of age or older on December 31 of the previous year, who are not required to have an e-mail box, or even have rent receipts worth less than 2 Social Security Indices (€877.62) .
The return must show the rent, as well as the income received as a deposit or advance.
Author: Portuguese
Source: CM Jornal
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