Fees, F-Categories

and other information

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Fees, F-Categories and other information

Information for the Owner

Must by law declare annually the rents of it (or its share) to the Tax Authority. This income is part of category F and is taxed autonomously, has a differentiated rate defined from other types of income.

Category F and Category B, most of the cases being Category F because Category B is more used for business and professional income.

It can only be taxed under category F if you have communicated the lease contract to the "Autoridade Tributária e Aduaneira" (AT) and issued electronic income receipts. Both procedures are performed in the Portal of Finance, except for exceptions provided by law.

This area is editable and you can use it to answer FAQs and troubleshoot any foreseeable issues.

Must by law declare annually the rents of it (or its share) to the Tax Authority. This income is part of category F and is taxed autonomously, has a differentiated rate defined from other types of income.

Category F and Category B, most of the cases being Category F because Category B is more used for business and professional income.

It can only be taxed under category F if you have communicated the lease contract to the "Autoridade Tributária e Aduaneira" (AT) and issued electronic income receipts. Both procedures are performed in the Portal of Finance, except for exceptions provided by law.

Taxes

The calculation can be made by deducting from the annual rent the expenses related to the lease.

You have various expenses related to the lease that you can put for this calculation, such as:

. Energy Certificate

. Shares of the condominium

. Commissions from real estate services (if applicable)

. O (IMI), Municipal Property Tax

. Compulsory Fire Insurance

. Conservation and maintenance work carried out in the 24 months prior to the beginning of the lease, provided that the property has been used for another purpose during this period. Valuing works, such as the construction of a swimming pool are excluded.

This area is editable and you can use it to answer FAQs and troubleshoot any foreseeable issues.

The calculation can be made by deducting from the annual rent the expenses related to the lease.

You have various expenses related to the lease that you can put for this calculation, such as:

. Energy Certificate

. Shares of the condominium

. Commissions from real estate services (if applicable)

. O (IMI), Municipal Property Tax

. Compulsory Fire Insurance

. Conservation and maintenance work carried out in the 24 months prior to the beginning of the lease, provided that the property has been used for another purpose during this period. Valuing works, such as the construction of a swimming pool are excluded.

Autonomous rate -

After deducting expenses, the IRS rate to be applied to the value of rents depends on the tax regime you choose. You have two options: autonomous taxation and tax by inclusion.

The longer the term of the lease, the lower the rate. It can be reduced to a maximum of 10%.

Fee per inclusion -

The higher the total yield, the higher the step and, therefore, the higher the rate.

These taxes are taxed together with the other included income, they can vary between 14.5% and 48%, according to the IRS scale.

The reduction is 2 percentage points for contracts between two and five years, 5 percentage points for contracts between five and 10 years, and 14 percentage points for contracts between 10 and 20 years.

This area is editable and you can use it to answer FAQs and troubleshoot any foreseeable issues.

Autonomous rate -

After deducting expenses, the IRS rate to be applied to the value of rents depends on the tax regime you choose. You have two options: autonomous taxation and tax by inclusion.

The longer the term of the lease, the lower the rate. It can be reduced to a maximum of 10%.

Fee per inclusion -

The higher the total yield, the higher the step and, therefore, the higher the rate.

These taxes are taxed together with the other included income, they can vary between 14.5% and 48%, according to the IRS scale.

The reduction is 2 percentage points for contracts between two and five years, 5 percentage points for contracts between five and 10 years, and 14 percentage points for contracts between 10 and 20 years.

How to calculate the value of rents subject to IRS?