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INGRESOS DE ALQUILER DE INMUEBLES EN ESPAÑA 

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This form is intended for individuals who earn rental income from their property in Portugal only when acting as self-employed professionals. If you are renting as an individual, as opposed to a self-employed professional, please contact us, and we will provide you with the appropriate form. Please note that the tax declaration is on an individual basis. Each form currently accommodates up to 5 properties. If you have more than 5 properties to declare, please fill in an additional form or feel free to reach out to us for assistance. We are 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 5 properties per form.  Should you need to declare rental income for more than 5 properties you will be able to do so by filling in an additional form. 


Business Activity Status

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.


DATOS PERSONALES

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


PROPERTIES  DETAILS


DATOS DEL INMUEBLE


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 rentals, 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.

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.


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 rentals, indicate the corresponding percentage.

Please indicate whether this property was allocated to the business activity as of December 31st of the tax year covered by this declaration, 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.

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.


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 rentals, indicate the corresponding percentage.

Please indicate whether this property was allocated to the business activity as of December 31st of the tax year covered by this declaration, 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.

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.


Property 4

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 rentals, indicate the corresponding percentage.

Please indicate whether this property was allocated to the business activity as of December 31st of the tax year covered by this declaration, 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.

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.


Property 5

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 rentals, indicate the corresponding percentage.

Please indicate if this property was allocated to a business activity at any time during the tax year covered by this declaration. If so, kindly specify the date of allocation. Additionally, if the property was dissociated from the business activity during the tax year, please confirm and provide the date of disassociation.

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 INCOME  DETAILS

Please specify your total rental income from  the current year and the two preceding years.


Deductible expenses 

In the field below, you may include all other expenses effectively borne and paid for while the property has been actively rented, necessary to obtain or secure such income. However, please note that the following types of expenses are NOT deductible: financial expenses, depreciation-related costs, expenses associated with furniture, appliances, 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.



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.


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.


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

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