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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 2 properties per form.  Should you need to declare rental income for more than 2 properties you will be able to do so by filling in another form. 

Under the Portuguese tax system when declaring your AL rental income  you have the option to use either the standard business reporting method (Category B), where a specific rate is applied to your gross rental income and the rest is considered expenses, or the scheme applied to long-term rental income (Category F), allowing you to declare certain expenses deductible from the gross income. Please indicate your preferred method for declaring your AL rental income

Please indicate the total revenue from AL (Alojamento Local) for the properties included in this declaration (remember it is a maximum of 2) covering the current year and the two preceding years.

Ceasing of activity during the fiscal year: Please check the box below to indicate if your Alojamento Local (AL) business activity was terminated at any time within the reporting year covered by this declaration


DATOS PERSONALES

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

The "Código de Atividade Económica" (CAE) in Portugal is the classification system for economic activities. It is used to categorize businesses and professional activities based on their primary economic functions. When registering your economic activity, you were required to provide your CAE. Kindly specify the CAE provided during the registration process.


PROPERTY AND RENTAL DETAILS


DATOS DEL INMUEBLE


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  

Reporting rental income under Category B rules

You may have reservations that were not concluded, and no refund was offered to your customers, either because they canceled outside the cancellation deadline or for any other reason not entitling them to a refund. If you have any such reservations, please indicate the income corresponding to them. This income should be segregated from and should not be included in the gross income declared in the Gross Income field above in this section.

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 whether this property was affected or disaffected from the business activity during the fiscal year covered by this declaration

Under the Portuguese tax system, it is expected that you allocate a value in expenses 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. If you don't own the property where your AL business operates and you have expenses related to the rental of that property, or if you have expenses related to Social Security, or workers' salaries, please reach out to us. We'll need to examine your case more closely. You can continue filling out the rest of the form and email us at info@iberotaxes.com regarding the expenses you would like to declare.

Reporting rental income under Category F rules


Deductible expenses

The Portuguese tax system allows for the deduction of all expenses actually incurred and paid by the taxpayer to obtain or secure such income, excluding financial expenses, depreciation, and costs related to furniture, appliances, comfort, or decorative items, as well as the AIMI (additional municipal property tax).

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.

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.

Alternatively, and especially in cases where you don't own the property where your AL business operates, and you have expenses related to the rental of that property, or if you have expenses related to Social Security or workers' salaries, please reach out to us. We'll need to examine your case more closely. Feel free to continue filling out the rest of the form and email us at info@iberotaxes.com regarding the expenses you would like to declare.


 

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  

Reporting rental income under Category B rules

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 whether this property was affected or disaffected from the business activity during the fiscal year covered by this declaration

Reporting rental income under Category F rules

You may have reservations that were not concluded, and no refund was offered to your customers, either because they canceled outside the cancellation deadline or for any other reason not entitling them to a refund. If you have any such reservations, please indicate the income corresponding to them. This income should be segregated from and should not be included in the gross income declared in the Gross Income field above in this section.

Under the Portuguese tax system, it is expected that you allocate a value in expenses 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. If you don't own the property where your AL business operates and you have expenses related to the rental of that property, or if you have expenses related to Social Security, or workers' salaries, please reach out to us. We'll need to examine your case more closely. You can continue filling out the rest of the form and email us at info@iberotaxes.com regarding the expenses you would like to declare.


Deductible expenses

The Portuguese tax system allows for the deduction of all expenses actually incurred and paid by the taxpayer to obtain or secure such income, excluding financial expenses, depreciation, and costs related to furniture, appliances, comfort, or decorative items, as well as the AIMI (additional municipal property tax).

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.

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.

Alternatively, and especially in cases where you don't own the property where your AL business operates, and you have expenses related to the rental of that property, or if you have expenses related to Social Security or workers' salaries, please reach out to us. We'll need to examine your case more closely. Feel free to continue filling out the rest of the form and email us at info@iberotaxes.com regarding the expenses you would like to declare.



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.


Potential deduction of part of your Social Security Contributions 

The Portuguese tax system allows a deduction of Social Security contributions under specific conditions, applicable only to AL modalities House/Apartment, and restricted to those AL located outside designated tourism contention zones. This deduction is applicable only to the amount that exceeds 10% of your gross income. Please check the box below if you wish to proceed with reporting for a potential deduction based on your Social Security contributions

Please indicate the amount of your Social Security contributions corresponding to any AL located outside a tourism contention zone and not classified as a hostel. You will need to calculate the proportion of your Social Security contributions allocated to these specific AL activities out of the total contributions for all other AL activities you may have.

Please use the following text box to provide the NIF of organisations recipient of your Social Security contributions and the amounts of those contributions.


AIMI- Additional Municipal Property Tax

AIMI (Adicional ao Imposto Municipal sobre Imóveis), which translates to Additional Municipal Property Tax in English, is a property tax in Portugal that was introduced to tax the overall value of a taxpayer's real estate holdings. AIMI is calculated based on the sum of the tax evaluation of the properties owned by the taxpayer and there are different rates for residential and non-residential properties. 

The tax legislation provides for a deduction of a portion of the AIMI, specifically the portion corresponding to the value of properties generating rental income. This applies to properties rented under both the general long-term rental scheme and, exclusively for the Hostel modality, under the AL scheme.

Valor Patrimonial Tributário (VPT) in Portugal is the taxable value of a property. You can find the VPT of a property on the property IMI or AIMI tax bill (Aviso de Liquidação do IMI/AIMI) issued by the relevant authorities. Kindly provide the total VPT value for all your properties in Portugal. Additionally, specify the VPT value for properties listed in this tax declaration, but only if they operate under the hostel accommodation modality


Grants/Subsidies received

Please check the box below if you have received any grants or subsidies in the year covered by this declaration or in any of the 4 years prior, whether they are operating or non-operating subsidies.

The following fields refer to  both operating and non-operating subsidies received in the year covered by this declaration. Should you not have received any subsidy for any of the categories, please enter 0.

The following fields refer to non-operating subsidies received in the years prior to the year covered by this declaration. Should you not have received any subsidy for any of the categories, please enter 0.

Should you have received any other subsidy from a different organization, please use the text box below to provide all the information in the same fashion as requested before. Please provide the information segregated by organisation, including the NIF of the organization that provided the subsidy, specify whether it is an operating or a non-operating subsidy, and indicate the year it was granted.


Rent in arrears received

This version does not correspond to the way rent in arrears is reported on Annex B,  but rather it corresponds to the way it is reported in Annex G,  when there is no business/proffessional activity.  It stays here just in case we want to recover the info to be used for Annex G.  We cannot leave this information on Rental income form since we are editing that one and not keeping a copy of the original, since that would affect all the DB connections. 

 

This option implies that corrective tax declarations for previous years will need to be filed. Feel free to enquire about the cost of submitting those corrective tax declarations.

Amount to be attributed to each year. Please provide thebreakdown 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".

Legally accepted expenses to be attributed to each year. Please provide the year and the amount of expenses for that year, only if those expenses had not already been included in the tax declaration of those particular years. Please include one line per year. Eg "330 Euros for 2021;  560 Euros for 2022" 

Amount withheld by the tenant, as required by law. This would apply, for instance, in cases involving corporate or self-employed tenants who are obliged by law to withhold a proportion of the rent. Please provide the amount withheld by the tenant for each year, one line per year,  including the year covered by the  present declaration. Eg "1250 Eur for 2021; 2500 for 2022"

 

 

 

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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