Key documents you need to file your tax return in Portugal

For most residents who file their tax return in Portugal, the Tax Authority already holds much of the information needed for the automatic IRS return, based on invoices and data reported by employers, banks and other entities. 

However, some types of income and deductions are not filled in automatically. When you have to add these manually, you should have certain documents ready, both to complete the correct annexes and to justify the figures if the Autoridade Tributária asks for evidence.

Capital gains from selling property in Portugal

If you sold a property in Portugal, you normally have to declare the capital gain in Annex G. The main documents you will need are:

• Deed of purchase and sale, showing the purchase and sale prices
• Land registry certificate
• Property tax register document
• Proof of deductible expenses and charges related to the property, such as:
  • IMT (property transfer tax) and stamp duty paid when you bought
  • Invoiced renovation or improvement works carried out in the 12 years before the sale
  • Costs for the energy performance certificate
  • Costs linked to the original purchase deed and registration
  • Estate agency commission

Capital gains from cryptocurrencies

Gains from selling crypto assets must be reported in Annex G. You will typically need:

• Proof of all purchase and sale transactions, showing:
  • Date of acquisition and sale
  • Value at acquisition and at sale
• Document showing the tax identification number (NIF) of the financial intermediary, where applicable
• Proof of any international bank transfer identifying the country of the counterparty, if the buyer is abroad

Unsplash

Capital gains from selling shares

If you sell shares, you must generally declare the capital gain:

• For Portuguese shares: Annex G
• For foreign shares: Annex J

Documents to keep:

• Document identifying the securities sold (for example, a broker statement)
• Proof of purchase, clearly indicating:
  • Purchase date
  • Acquisition price
• Proof of sale, indicating:
  • Sale date
  • Amount received
• Proof of deductible costs (for example, broker fees and other transaction charges)

Rental income from property in Portugal

Landlords who receive rental income must declare it in Annex F. The key documents are:

• Rental contract
• Electronic rent receipts issued through the Portal das Finanças, or bank transfer proofs if applicable
• Proof of property‑related expenses that may be deductible, such as:
  • Invoices for repairs and maintenance
  • Condominium (service charge) payments
  • IMI (municipal property tax)
  • Home insurance documents and payment proofs

Unsplash

Income obtained abroad

If you are a tax resident in Portugal but receive income from another country, you must declare it in Annex J. Typical documents include:

• Proof of income received abroad (for example, foreign payslips, pension statements, bank or broker reports)
• Certificates of withholding tax at source in the country of origin, where applicable
• Proof of foreign tax actually paid (tax assessments or payment receipts) is needed if you intend to apply a double taxation treaty or claim a foreign tax credit in Portugal

All foreign income must be converted into euros for the IRS return, so documents should show either euro values or clear amounts in the original currency.

Non‑automatic specific deductions, such as alimony

Some deductions are not applied automatically and must be entered manually. A common example is alimony payments.

If you pay alimony

To deduct alimony payments as a specific deduction, you should have:

• Portuguese NIF of each beneficiary
• Annual amount paid per beneficiary

For possible checks by the AT, you should also keep:

• Court decision or agreement setting the alimony amount
• Proof of payment, such as bank transfer records or deposit slips

If you receive alimony

Alimony received is treated as taxable income and must be entered manually in Annex A. Keep:

• Court decision or agreement
• Proof of amounts received (bank statements or receipts)

Unsplash

Short recap: core document checklist

For a foreign resident in Portugal, the main “extra” documents you may need for IRS, beyond the usual employment and pension data, are:

• Property sale and purchase documents, plus renovation and transaction costs (capital gains on real estate)
• Broker records and bank proofs for buying and selling crypto and shares
• Rental contracts, rent receipts and property expense invoices (rental income)
• Foreign payslips, pension statements, tax certificates and proof of foreign tax paid (foreign income)
• Court decisions and payment proofs for alimony, plus NIFs of beneficiaries (non‑automatic deductions and corresponding income)

Stay in the know about living in Portugal as a foreigner—get our weekly newsletter for the latest travel, legal, and lifestyle news.