10 common IRS filing mistakes
#1
Forgetting retenção na fonte
✅ Check in Recibo de Vencimento or Portal das Finanças.
#2
Not providing NIF on purchases
✅ Without NIF expenses don't appear in e-Fatura — you lose deduction up to €250.
#3
Confusing income year with filing year
✅ Income 2024 → filing April–June 2025, but 2024 parameters apply.
#4
Not checking englobamento
✅ If income below €21,321 (2024), englobamento for dividends may be better than 28%.
#5
Forgetting SS contributions for Cat A
✅ They increase dedução específica and reduce taxable income.
#6
Missing 50% exclusion for real estate
✅ Applies to residents and EU/EEA non-residents.
#7
Crypto — missing the 365-day rule
✅ From 2023, crypto held more than 365 days is tax-exempt.
#8
Joint filing — not comparing both options
✅ Joint filing is not always beneficial. Compare before filing.
#9
Rental without registered contract
✅ Contract must be registered with AT (RIAC) for deduction.
#10
NHR/IFICI — activity classification error
✅ Not all activities qualify. Check Portaria 230/2019 or 340/2024.
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