Anexo L: IRS Supplement for Non-Residents in Portugal

Table of Contents

Description

What is it?

Anexo L is a supplementary attachment to the IRS (Imposto sobre o Rendimento das Pessoas Singulares) tax declaration in Portugal. It is specific to individuals who are categorized as non-residents and have earned income subject to taxation in Portugal.

Who needs it?

This form is needed by non-resident taxpayers who have generated income in Portugal, which can include rental income, dividends, or other sources of income from Portuguese entities.

Procedure

  1. Gather Relevant Information: Before starting the process, ensure you have all your financial data, identification documents, and income statements. This might include rental agreements, bank statements, or other proofs of income.

  2. Access the Portuguese Tax Authority Portal: Visit the official Portal das Finanças .

  3. Log In: Use your credentials to log in to your Portal das Finanças account. If you do not have an account, you will need to register.

  4. Select Form Submission: Navigate to the IRS declaration section and select the option to add annexes to your declaration.

  5. Add Anexo L: Choose Anexo L from the list of available forms. This will open the form that you need to fill in with details about your non-resident income.

  6. Complete the Form: Enter all the required information in Anexo L. This includes personal identification, type and amount of income, source of income, and any applicable deductions.

  7. Review and Submit: Once the form is completed, carefully review all entries to ensure there are no mistakes. After verification, submit your complete IRS declaration with Anexo L attached.

  8. Save Confirmation: After submission, make sure you save or print the confirmation receipt for your records.

Required Documents

  • Identification Documents: Passport or resident identification card.
  • Income Proofs: Bank statements, rental agreements, dividend notices, or other documents that serve as proof of income received in Portugal.
  • Tax Identification Number (NIF): Portuguese tax identification number which is necessary for tax filings.

Providers that can do it for you

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Additional details

  • Non-residents need to declare all sources of income generated within Portugal, even if they reside abroad.
  • Penalties might apply for late or incorrect submissions, so it is crucial to ensure that all information is accurate and submitted on time.
  • Assistance might be available through tax consultants or professional financial advisors specializing in Portuguese taxation for non-residents.

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