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INGRESOS DE ALQUILER DE INMUEBLES EN ESPAÑA 


DATOS INICIALES

Indique por favor el año fiscal y el período correspondiente del año para el cual está declarando los ingresos por alquiler. Según la legislación española, es obligatario declarar trimestralmente los ingresos por alquiler positivos.

Please state how many properties you are declaring rental income for.  You can enter up to 3 properties per form.  Should you need to declare Alojamento Local (AL)  rental income of  for more than 3 properties you will be able to do so by filling in another form. 

In the Portuguese tax system, when reporting your AL rental income, you have two options:

-Category B- Standard Business Reporting Method: Under this method, a specific rate is applied to your gross rental income, and the remaining amount is considered as expenses. To utilize this method, you must provide proof of expenses for at least 15% of your AL rental income. Otherwise, your declared rental income will be increased by the difference up to 15%, representing the portion for which you lack invoices. For instance, if you possess invoices for only 10% of your income, your declared income will be adjusted upward by the remaining 5% to reach the required 15% threshold.

-Category F- Scheme Based on Permanent Housing Rental Income: In this option you declare your gross income together with your deductible expenses, similar to those applicable when reporting permanent housing rental income.

Please indicate your preferred method for reporting your AL rental income.

As a general recommendation, if you're uncertain about which option to choose and can provide expense invoices, enabling us to conduct a comparison to determine the most tax-efficient method for your individual case, please select option Category F


PERSONAL DETAILS

Introduzca su nombre y apellidos completos como aparece en su DNI or NIE / NIF español.


Business Activity Status

Please choose the appropriate option from the dropdown menu below to indicate whether, during the tax year pertaining this tax declaration, your Alojamento Local (AL) business activity remained active or if you cancelled the business activity with the tax authority in Portugal.

Please check the box below if, during the tax year to which this declaration refers, your business activity remained active but you were not involved in any business activity in Portugal and did not receive income from your business activity.

You have indicated that your business activity was cancelled during the fiscal year relevant to this tax declaration. Please confirm the termination date, whether or not the assets allocated to the business were transferred to a company, and if so, please provide the requested information about the company.


PROPERTY DETAILS


Property 1

Please enter the details as in the Portuguese Property Register.

Please specify the percentage of the property dedicated to the rental activity. If you rent out the entire property, please enter 100%. For partial use of the property for the business, indicate the corresponding percentage.

Please indicate whether as of December 31st of the tax year covered by this declaration this property was allocated to the business activity , and specify the date of allocation. Alternatively, confirm whether the property was dissociated from the business activity during the tax year of this declaration, and, if applicable, provide the date of disassociation.

Tourism contention zones are designated areas aimed at mitigating the impact of tourism activity on local communities. The tax applied to your rental income may vary based on whether the property is situated in one of these zones. Kindly indicate if the property is located in any tourism contention zone. 

Please indicate the total income from this AL property for the full fiscal year pertaining to this declaration


Property 2

Please enter the details as in the Portuguese Property Register.

Please specify the percentage of the property dedicated to the rental activity. If you rent out the entire property, please enter 100%. For partial use of the property for the business, indicate the corresponding percentage.

Please indicate whether as of December 31st of the tax year covered by this declaration this property was allocated to the business activity , and specify the date of allocation. Alternatively, confirm whether the property was dissociated from the business activity during the tax year of this declaration, and, if applicable, provide the date of disassociation.

Tourism contention zones are designated areas aimed at mitigating the impact of tourism activity on local communities. The tax applied to your rental income may vary based on whether the property is situated in one of these zones. Kindly indicate if the property is located in any tourism contention zone. 

Please indicate the total income from this AL property for the full fiscal year pertaining to this declaration


Property 3

Please enter the details as in the Portuguese Property Register.

Please specify the percentage of the property dedicated to the rental activity. If you rent out the entire property, please enter 100%. For partial use of the property for the business, indicate the corresponding percentage.

Please indicate whether as of December 31st of the tax year covered by this declaration this property was allocated to the business activity , and specify the date of allocation. Alternatively, confirm whether the property was dissociated from the business activity during the tax year of this declaration, and, if applicable, provide the date of disassociation.

Tourism contention zones are designated areas aimed at mitigating the impact of tourism activity on local communities. The tax applied to your rental income may vary based on whether the property is situated in one of these zones. Kindly indicate if the property is located in any tourism contention zone. 

Please indicate the total income from this AL property for the full fiscal year pertaining to this declaration


AL RENTAL INCOME DETAILS

Reporting rental income under Category B rules

Reporting rental income under Category F rules

If you opt for the rules of Category B, please be aware that you must demonstrate expenses registered in your E-fatura area of the Portal das Finanças equivalent to at least 15% of your gross income. To ensure compliance, review and update your invoices in the E-fatura section on the Portal das Finanças.  Otherwise, the declared gross income will be increased by the difference between the value of the declared expenses and 15% of the gross income.

Please specify the total revenue from your Local Accommodation (AL) business, including the corresponding amounts for the current year (Year N) and the two preceding years, for all properties involved.

You may have reservations during the tax year covered by this declaration that were not fulfilled, with no refund offered to your customers. This could be due to cancellations made outside the cancellation deadline or for other reasons not warranting a refund. If you have any such reservations, please indicate the corresponding income.

When declaring your AL income using the Category F rules, the taxable income will correspond to the difference between the income obtained and the deductible expenses actually incurred and paid to obtain or secure such income. The taxable income is subject to a fixed tax rate.


Rental Income per property  


Deductible expenses per property

El campo "Otros gastos legalmente aceptados" se ha proporcionado para permitir cierta flexibilidad en caso de que algunos de sus gastos no encajen en ninguna de las otras categorías. Estos otros gastos deben ser legalmente deducibles y, como con cualquier otro gasto, debe contar siempre con las facturas correspondientes. Especifique cada uno de estos gastos legalmente deducibles.


Deductible expenses Property 1 

Please indicate for each concept the total amount paid in the tax year. If no amount was paid for a particular item please enter 0.  In the "Other legally accepted expenses" field you may include all deductible expenses actually incurred and paid to obtain or secure the rental income. Please note financial expenses, depreciation costs and those costs related to furniture, appliances, comfort, or decorative items and the AIMI (Additional to IMI) are

NOT accepted.

In cases where you're renting the property where your AL business operates (you don´t own the property) and/or have expenses related to Social Security or workers' salaries, please reach out to us. We'll need to examine your case more closely. Please continue completing the rest of the form and email us at info@iberotaxes.com with details of the expenses you'd like to declare.


Deductible expenses Property 2

Please specify the itemised value of each one of the "Other legally accepted expenses" you are declaring.


Deductible expenses Property 3

Please specify the itemised value of each one of the "Other legally accepted expenses" you are declaring.


ADDITIONAL INFORMATION

Tax withholdings

If you have incurred commissions from intermediary platforms for tourist reservations based abroad, you are obligated to report this to the tax authority using Modelo 30. Typically, you would need to withhold 25% of the commission paid to foreign-based entities and regularly remit these amounts to the tax authority. However, you are exempt from withholding the corresponding amounts if you have received a signed copy of Modelo 21-RFI from the tourism reservation company. Nonetheless, you are still required to submit Modelo 30 within the specified deadline. If you have withheld any such amounts, you would need to report it in your IRS, so in that case please check the box below and continue filling in the requested information.

Please use the box below to enter one line for each entity subject to tax withholdings. Include the NIF of each organization and the total amount of tax withheld during the tax year covered by this declaration


Advance payments

 

Advance payments (Pagamentos por conta) allow taxpayers to contribute towards their future tax bill throughout the year. The tax authority would have informed you of the amount that you need to pay.  The payment is due 3 times per year with the deadlines of 20th July, 20th Sept, 20th Dec. Please provide the total amount of any advance payments made in the tax year convered by this declaration.


Grants/Subsidies received

You may have received any subsidies or grants, whether they are operating or non-operating. Operating subsidies may include financial assistance, incentives, or grants aimed at promoting and sustaining the activity. Non-operating subsidies are not directly tied to the day-to-day operation of your AL. They could include grants or financial support for purposes other than the regular business activities, such as improvements or renovations.

Please check the box below if you have received any subsidies/grants in the year covered by this declaration.

Please use the box below to provide the following information, with one line per organization that has provided a grant or subsidy: NIF of the organization, amount of the subsidy received in the year covered by this declaration, and the amounts received, if any, in each of the four years preceding the one covered by this declaration. Please specify the amount per year and whether it is an operating or non-operating grant/subsidy.

 

 

 

Puede proceder a enviar el formulario una vez que todos los campos estén completados y después de revisar y aceptar los términos y condiciones, donde también se encuentra incluida nuestra política de privacidad.

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This form is intended for taxpayers who receive rental income from properties located in Portugal rented in the short-term rental market (AL-Alojamento Local), and thus report their earnings as self-employed professionals. If you also need to report any rental income from the long-term rental market in Portugal, please inform us, and we will provide you with the additional corresponding form. This form allows for reporting up to 3 properties on AL-Alojamento Local. If you have rental income from more than 3 properties on AL, please complete additional forms as needed. If you have any doubts, please feel free to contact us for assistance. We're here to help.

Your content has been successfully submitted. We will start working on your case shortly and we will get back to you with your tax calculations within 3 business days  

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