IRS Anexo H: Guide to Reporting Tax Deductible Expenses in Portugal

Table of Contents


What is it?

IRS Anexo H is a supplementary form used in the Portuguese IRS declaration to report specific expenses that qualify for tax deductions, such as healthcare expenses, education costs, rent, and others.

Who needs it?

This form is necessary for taxpayers in Portugal who have incurred deductible expenses and wish to report these within their annual tax returns to ensure they receive the applicable tax benefits.


  1. Access the IRS Declaration Portal: Log into the Portuguese tax authority (Autoridade Tributária e Aduaneira) portal through the official website.

  2. Navigate to IRS 2024 Declaration: Once logged in, locate the section for “IRS 2024” and begin a new tax return.

  3. Select Anexo H: In the declaration form selection menu, choose Anexo H to report specific deductible expenses.

  4. Enter Identifying Information: Input your personal details such as NIF (Tax Identification Number).

  5. Report PPR Contributions: If you have PPR (Planos de Poupança Reforma) contributions, list all the relevant details, including amounts contributed and supporting documentation from your financial institution. Note: Golden SGF PPR is often mentioned.

  6. Detail Healthcare Expenses: Enter any healthcare expenses incurred, including medical bills, pharmacy receipts, and health insurance payments. It’s essential to keep all receipts and documentation for validation.

  7. Include Education Costs: Record expenses related to education, including tuition fees, school books, and other associated costs. Make sure to include documentation such as invoices from educational institutions.

  8. Document Housing Expenses: If applicable, provide details of housing expenses which can include rent or mortgage interest payments. Pay special attention to the common error 249H and make sure all transactions are accurately represented.

  9. Review and Validate: Double-check all entered information for accuracy. Validate each section before proceeding to the next.

  10. Submit the Declaration: Once all information is reviewed and validated, submit the IRS declaration.

Required Documents

  • Personal Identification: Your NIF (Tax Identification Number)
  • PPR Contribution Receipts: Documentation from financial institutions detailing PPR contributions
  • Healthcare Receipts: Save all receipts from medical services, pharmacies, and health insurance payments
  • Educational Invoices: Invoices from schools or other educational institutions for tuition and books
  • Housing Expense Proof: Rental contracts, mortgage interest payment receipts, and any other documentation related to housing expenses

Providers that can do it for you

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Additional details

  • Always make sure to have all supporting documentation organized and readily available in case of audits or additional verification by the Portuguese tax authority.
  • Double-check for any common errors such as the one related to despesas de habitação (housing expenses). Ensure all housing expenses are correctly reported to avoid error code 249H.


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