Instructions for Completing Model Declaration 39 and 37

Instructions for Completing Model Declaration 39 and 37

Ordinance no. 351/2019, of October 7th

Ordinance No. 351/2019 was published on the 7th of October, entering into force on the 1st of January 2020, approving the instructions for filling in the Model Declaration 39 regarding Income and final withholdings tax, approved by Ordinance No. 319/2018 of 12th December.

This Ordinance establishes the instructions for filling in the Model 39 Declaration, which is intended to fulfill the declarative obligation referred to in Article 119 (12) (b) of the Personal Income Tax Code, being mandatory for entities that pay or make available to their holders, individuals resident in Portuguese territory, income referred to in Article 71 of the IRS Code or any income subject to definitive withholding tax in the amount of more than 25 euros and who do not benefit from an exemption or an exemption from withholding tax.

Ordinance no. 352/2019, of October 7th

Ordinance no. 352/2019 was published on October 7th, approving the instructions for completing Model Declaration 37 – Permanent Housing Interests, Insurance Premium, Co-payment and Health Expenses, Retirement Saving Plans (PPR) and Pension Funds and Supplementary Systems.

This Ordinance adjusts the instructions for completing Model Declaration 37, implementing the rule added by the State Budget Law for 2019 to the Tax Benefit Statute, and through which the transfers made by employer entities on behalf and in favour of the workers may benefit from tax deductions.

The Ordinance no. 352/2019 of 07/10 enters into force on January 1st, 2020.

Elsa Rodrigues

Elsa Rodrigues

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