Approval of the Official Template of the Monthly Stamp Duty Declaration09 October, 2019
On October 1st, Ordinance No. 339/2019 was published, approving the official model of the Monthly Stamp Duty Declaration and the respective instructions for filling it referred in Article 52 (2) of the Portuguese Tax Code.
The submission of the DMI must be done by the taxpayers referred in Article 2 (1) of the Stamp Duty Code, or by their legal representatives, who have performed transactions, acts, contracts, documents, titles, papers and other legal facts or situations foreseen in the General Table.
The DMI must be electronically presented through the Finance Portal until the 20th day of the month following the month in which the tax obligation occurred.
This declaration must always be submitted by taxpayers, whether they have paid tax or have only performed exempt transactions.