Lisbon, March 29, 2026 (Lusa) – Portuguese taxpayers have until Tuesday, 31 March, to lodge a complaint regarding the amounts of expenses accepted by the tax authorities for calculating personal income tax deductions for general family expenses, and the requirement to provide an invoice.
The window to verify deduction values and submit a formal complaint via the Finance Portal will close on 31 March, one day before the official start date for submitting 2025 income tax returns to the Tax and Customs Authority (AT).
The tax authorities calculate income tax deductions for healthcare, education, property charges, general and family expenses, and other expenses, based on information provided by companies and entities that issue invoices linked to a taxpayer's Tax Identification Number (TIN).
Taxpayers may access their personal income tax area on the Finance Portal to consult these recorded expenditures by Tuesday. The portal allows users to review spending by sector and see the corresponding deduction.
Within each category, expenses are organised by topic, and for each topic, it is possible to check how much was spent by each entity that issued invoices, along with their tax number.
The list includes, for example, contributions towards healthcare costs, encompassing those covered by health insurance premiums, contributions paid to mutual societies or non-profit organisations, and those incurred through direct debits by entities within the healthcare system. The list also includes a category covering VAT-exempt expenses and services, including those taxed at 6% and 23% VAT, as well as those requiring a doctor’s prescription.
The portal currently displays all expenses considered by the authorities for tax calculations, the right to contest these figures via the Finance Portal by 31 March, general household expenses, and expenses eligible for VAT deduction that require an invoice.
Regarding health, education expenses, property costs (such as rent paid to landlords or mortgage payments on contracts entered into until 2011), care home costs and social security contributions relating to domestic workers, taxpayers may correct the data when submitting their tax return, between 1 April and 30 June, by completing annex H as an alternative to the taxman's pre-filled data.
The 31 March deadline also marks the final day for taxpayers to pre-select an entity such as firefighters or charities to receive a portion of their income tax and, optionally, their VAT refund.
To do so, taxpayers must visit the Tax Authority’s website and select the recipient organisation from the Tax Authority's list.
The tax authorities highlighted that taxpayers who fail to act now retain the right to decide later, upon submitting their actual tax returns, stating that making this selection before the submission phase is merely an option provided by the tax office.
According to the official list, eligible recipients for personal income tax (IRS) and VAT allocations include voluntary fire brigades, religious communities, social welfare institutions, various sports or youth organisations, disability and elderly support groups, theatrical associations, cooperatives, and other cultural entities.
The period for submitting tax returns runs from 1 April to 30 June.
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