Landlords exempted from electronic receipts must declare the value of the rent by today.

Landlords, who are not required to issue electronic income receipts, have until this Tuesday to submit an annual return with the amount they received in 2022, and this time they must submit it online.

This involves filing a Model 44 declaration in which landlords report to the Tax and Customs Administration (AT) the (detailed) value of the rent they received during 2022 and indicate the property(s) in question as well as the tenants. .

Until now, this declaration could be submitted electronically directly on the Financial Portal or on paper at the Financial Service. However, starting this year, only declarations submitted electronically are accepted.

The change was put into effect by a ruling published earlier this month, justified by the “apparently small” pool of taxpayers who submit this return on paper and the fact that landlords in question are already required to file their return electronically with the annual IRS.

National Association of Owners (ANP) president Antonio Frias Márquez told Luza he was not aware of the delivery difficulties, pointing out that the association provided funds in Lisbon and Porto to support landlords who find it difficult to comply. obligation.

Keep in mind that this Model 44 declaration must be submitted by landlords who, due to low rents and older age, are exempt from issuing electronic rent receipts, a format that became mandatory for most landlords in 2015.

However, there are two exceptions to this obligation, but there are situations in which they are exempt from issuing receipts in this way.

Under current law, this waiver applies to landlords who were aged 65 or over on December 31 of the previous year, are not required to have an email account, or even if they had rental income in the year in question. less than 2 social support indices.

It should be remembered that landlords whose property or parts of their property are rented to displaced students must make this reference when completing Model 44 so that they can deduct a portion of the rent paid from the IRS as education expenses.