Landlords who are exempt from issuing electronic rent receipts and have never issued those receipts have until this Wednesday to file a return with the tax authorities showing the rent they received for 2023.
To satisfy this declaratory obligation, insured landlords must complete a Model 44 return, which is available on the Financial Portal, and also submit it electronically.
This Model 44 return must be filed by landlords who, due to low rent costs and advanced age, are exempt from issuing electronic rent receipts, a format that became mandatory for most landlords in 2015.
Thus, the Model 44 can be used by owners who have never issued e-receipts and who were age 65 or older as of December 31, are not required to have an e-mail account, or even who had less than $2 in rental income in 2023. Social support Indices.
This declaration must indicate the values related to the lease, sublease, provision for use of the building or part thereof, other than the rental and rental of machinery and furniture installed in the leased property.
Taking into account the changes in the autonomous IRS rate levied on rent (25% for residential and 28% for non-residential premises) as defined by the Mais Habitação law, Model 44 now has a field for landlords to indicate the values for each of these types of agreement .
Remember that landlords whose properties or portions of properties are rented to displaced students must provide this reference when filing Model 44 so that they can deduct a portion of the rent paid from the IRS as educational expenses.
Author: Lusa
Source: CM Jornal
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