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INGRESOS DE ALQUILER DE INMUEBLES EN ESPAÑA 

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This form is for taxpayers who receive rental income as individuals from properties rented in the long-term rental market in Portugal. If you earn rental income through short-term rentals (AL - Alojamento Local) as a self-employed professional, please inform us, and we will provide the appropriate form. Please note that property income tax declarations are on an individual basis. If multiple owners own a property, each owner needs to file a separate tax form. This form allows for reporting up to 2 properties per form, with a maximum of 4 tenants per property per tax year. If you have more than 2 properties, please complete additional forms as needed. If you exceed 4 tenants in any property within a tax year, feel free to contact us for assistance. We're here to help.


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 2 properties per form.  Should you need to declare rental income for more than 2 properties you will be able to do so by completing additional forms.


DATOS PERSONALES

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


DATOS DEL INMUEBLE


PROPERTY AND RENTAL DETAILS


Property 1

Please enter the details as in the Portuguese Property Register.

Please enter your % of ownership according to the purchase deed. For example if you own 50% you enter 50, or if you own 65.85% of the property you enter 65.85  

 

Please enter the number of tenants for Property 1 in the tax year. You may choose up to a maximum of 4 tenants. 

If your property was previously listed under short-term rentals (Alojamento Local or AL) and has transitioned to long-term rentals, any income until 31 Dec 2029 generated from this transition is exempt from rental income taxation. To qualify, your property should have been registered under the AL regime by December 31, 2022, and the new long-term lease agreement must be active by December 31, 2024. Please confirm if your rental income falls under this category, as per the specified provisions.  Please note that this exemption from taxation does not relieve you of the obligation to provide full details to the tax office and file the corresponding tax form.

Kindly provide the start date of the new long-term rental agreement after the property has transitioned from the AL (Alojamento Local) scheme to the general long-term rental scheme.

 

 

Rental Details Property 1


Tenant 1

Please indicate the  total  amount of rent paid by the tenant 1 in the tax year.

The tax rate for rental agreements is structured to decrease as the duration of contracts increases. Please select the duration of the rental agreement from the options below.

The Portuguese tax system includes important incentives for participation in affordable rental schemes. Please indicate whether the rental agreement has been approved under any of the existing local affordable rental programs administered by the local or municipal authorities. Documentation verifying your participation in such programs will be required. If none of these schemes apply, please select N/A


Tenant 2

Please indicate the  total  amount of rent paid by the tenant 2 in the tax year.

The tax rate for rental agreements is structured to decrease as the duration of contracts increases. Please select the duration of the rental agreement from the options below.

The Portuguese tax system includes important incentives for participation in affordable rental schemes. Please indicate whether the rental agreement has been approved under any of the existing local affordable rental programs administered by the local or municipal authorities. Documentation verifying your participation in such programs will be required. If none of these schemes apply, please select N/A


Tenant 3

Please indicate the  total  amount of rent paid by the tenant 3 in the tax year.

The tax rate for rental agreements is structured to decrease as the duration of contracts increases. Please select the duration of the rental agreement from the options below.

The Portuguese tax system includes important incentives for participation in affordable rental schemes. Please indicate whether the rental agreement has been approved under any of the existing local affordable rental programs administered by the local or municipal authorities. Documentation verifying your participation in such programs will be required. If none of these schemes apply, please select N/A


Tenant 4

Please indicate the  total  amount of rent paid by the tenant 4 in the tax year.

The tax rate for rental agreements is structured to decrease as the duration of contracts increases. Please select the duration of the rental agreement from the options below.

The Portuguese tax system includes important incentives for participation in affordable rental schemes. Please indicate whether the rental agreement has been approved under any of the existing local affordable rental programs administered by the local or municipal authorities. Documentation verifying your participation in such programs will be required. If none of these schemes apply, please select N/A


Deductible expenses 

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 field below, you may include all other expenses effectively borne and paid by the taxpayer while the property has been actively rented, necessary to obtain or secure such income. This excludes financial expenses, depreciation-related costs, and those associated with furniture, appliances, and items of comfort or decoration, as well as the AIMI - additional to the municipal property tax.

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.

If you are renting out a property in Portugal for the first time, you have the opportunity to deduct costs related to conservation and maintenance works (improvement or expansion costs are not allowed) undertaken in the 24 months preceding the start of the tenancy agreement. These expenses should be associated with preparing the property for rental, should not yet have been declared, and are contingent upon the property not being utilized for any purpose other than renting. Please note that if, for instance, you were residing in the property during that period, these costs cannot be included for deductions. Please remember you must be able to provide the corresponding invoices.


 

Rent in arrears received

Please tick the box below if during the tax year covered by this declaration you received any backdated rental income pertaining to amounts that should have been attributed to and declared in the respective years when they were originally due.  Attributing amounts to their corresponding tax years will help you avoid the unnecessary tax implications of assigning the entire amount to a single tax year.

Please provide the breakdown of amounts to be attributed to each year, one line per year, including the year covered by this present declaration. Eg "1250 Eur for 2020; 1500Eur  for 2021 ; 1600 Eur for 2022".


Property 2

Please enter the details as in the Portuguese Property Register.

Please enter your % of ownership according to the purchase deed. For example if you own 50% you enter 50, or if you own 65.85% of the property you enter 65.85  

 

Please enter the number of tenants for Property 2 in the tax year. You may choose up to a maximum of 4 tenants. 

If your property was previously listed under short-term rentals (Alojamento Local or AL) and has transitioned to long-term rentals, any income until 31 Dec 2029 generated from this transition is exempt from rental income taxation. To qualify, your property should have been registered under the AL regime by December 31, 2022, and the new long-term lease agreement must be active by December 31, 2024. Please confirm if your rental income falls under this category, as per the specified provisions.

Kindly provide the start date of the new long-term rental agreement after the property has transitioned from the AL (Alojamento Local) scheme to the general long-term rental scheme.

Rental Details Property 2


Tenant 1 - Property 2

Please indicate the  total  amount of rent paid by the tenant 1 in the tax year.

The tax rate for rental agreements is structured to decrease as the duration of contracts increases. Please select the duration of the rental agreement from the options below.

The Portuguese tax system includes important incentives for participation in affordable rental schemes. Please indicate whether the rental agreement has been approved under any of the existing local affordable rental programs administered by the local or municipal authorities. Documentation verifying your participation in such programs will be required. If none of these schemes apply, please select N/A


Tenant 2-Property 2

Please indicate the  total  amount of rent paid by the tenant 2 in the tax year.

The tax rate for rental agreements is structured to decrease as the duration of contracts increases. Please select the duration of the rental agreement from the options below.

The Portuguese tax system includes important incentives for participation in affordable rental schemes. Please indicate whether the rental agreement has been approved under any of the existing local affordable rental programs administered by the local or municipal authorities. Documentation verifying your participation in such programs will be required. If none of these schemes apply, please select N/A


Tenant 3 - Property 2

Please indicate the  total  amount of rent paid by the tenant 3 in the tax year.

The tax rate for rental agreements is structured to decrease as the duration of contracts increases. Please select the duration of the rental agreement from the options below.

The Portuguese tax system includes important incentives for participation in affordable rental schemes. Please indicate whether the rental agreement has been approved under any of the existing local affordable rental programs administered by the local or municipal authorities. Documentation verifying your participation in such programs will be required. If none of these schemes apply, please select N/A


Tenant 4 - Property 2

Please indicate the  total  amount of rent paid by the tenant 4 in the tax year.

The tax rate for rental agreements is structured to decrease as the duration of contracts increases. Please select the duration of the rental agreement from the options below.

The Portuguese tax system includes important incentives for participation in affordable rental schemes. Please indicate whether the rental agreement has been approved under any of the existing local affordable rental programs administered by the local or municipal authorities. Documentation verifying your participation in such programs will be required. If none of these schemes apply, please select N/A


Deductible expenses Property 2

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 field below, you may include all other expenses effectively borne and paid by the taxpayer while the property has been actively rented, necessary to obtain or secure such income. This excludes financial expenses, depreciation-related costs, and those associated with furniture, appliances, and items of comfort or decoration, as well as the AIMI - additional to the municipal property tax.

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.

If you are renting out a property in Portugal for the first time, you have the opportunity to deduct costs related to conservation and maintenance works (improvement or expansion costs are not allowed) undertaken in the 24 months preceding the start of the tenancy agreement. These expenses should be associated with preparing the property for rental, should not yet have been declared, and are contingent upon the property not being utilized for any purpose other than renting. Please note that if, for instance, you were residing in the property during that period, these costs cannot be included for deductions. Please remember you must be able to provide the corresponding invoices.

 


Rent in arrears received

Please tick the box below if during the tax year covered by this declaration you received any backdated rental income pertaining to amounts that should have been attributed to and declared in the respective years when they were originally due.  Attributing amounts to their corresponding tax years will help you avoid the unnecessary tax implications of assigning the entire amount to a single tax year.

Please provide the breakdown of amounts to be attributed to each year, one line per year, including the year covered by this present declaration. Eg "1250 Eur for 2020; 1500Eur  for 2021 ; 1600 Eur for 2022".



ADDITIONAL INFORMATION


Advance payments

 

Advance payments, in certain cases obligatory, allow taxpayers the option to proactively contribute towards their future tax bill throughout the year. Please provide the total amount of any advance payments made to the tax office so that they can be discounted from the tax bill.


Early termination of contracts with tax advantages

Please indicate, by ticking the box below, whether any contracts that previously enjoyed tax reductions or tax advantages subject to conditions have been terminated prematurely.

 

The early termination, due to reasons attributed to the owner, of rental agreements that have benefited from a tax reduction implies the return of the initially granted benefit.

Please complete the fields below to provide full details for the early termination of any such contracts.


Property details- Early termination of contracts with tax advantages


Details of early termination

 

 

 

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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