The campaign ends on 30th June and, for the first time, taxpayers will be able to benefit from a 5% tax deduction on wages paid to domestic workers up to a maximum of €200 per family.

Anyone who receives an income of less than €8,500 per year or who exclusively receives income subject to withholding taxes, regardless of its value, is exempt from submitting an IRS declaration.

However, if you own private jets, houses, cars and stocks held offshore then you are required to submit the declaration, even if you have an annual income of less than €8,500, and are not covered by the automatic IRS.

Once the phase for claiming general and family expenses and requiring an invoice has been completed, it is time to fill out the IRS Model 3 declaration.

Since 2021, the automation tool has been available to self-employed workers. Last year, it was extended to Social Security retirement certificate subscribers. And, in the 2025 Income Tax return, in relation to last year's income, the mechanism started to include taxpayers who communicated to the Tax Authorities the salaries paid to domestic workers, who can now benefit from this new deduction.

With regard to category B income, not all green receipts will have access to simplified IRS. Only those who provide services under the simplified regime, and fall within the table of activities approved by the ordinance referred to in article 151 of the IRS Code, will have access to this easier way of submitting Model 3. They must also exclusively provide only one of these activities.

Taxpayers covered by the automatic IRS who, during the respective submission period, from April 1st to June 30th, do not confirm the automatic IRS declaration nor submit the declaration in general terms “will see, at the end of that period, the provisional automatic declaration become definitive and be considered as the declaration submitted for all legal purposes”, according to the Tax Authority.

With an increase in pre-filled declarations from automatic IRS, the average IRS refund period should decrease compared to the current 13 days, said the Secretary of State for Tax Affairs, Cláudia Reis Duarte, in statements to Lusa. If the amounts are less than 10 euros, the Tax Authority (AT) will not make the transfer.

When submitting the declaration, families can accept the pre-filling of expenses related to health, education, interest or rent on real estate, residences and charges for the payment of salaries to domestic workers, made by the Federal Revenue Service, or choose to enter them manually, if they detect that the values ​​are not correct. These charges could not be corrected before filling out the forms, unlike general and family expenses and billing requirements, which can be claimed in advance.

If you miss the deadline for filing, you can file your return before the tax authorities notify you, paying a minimum fine of €25. After notification, the fine is higher. In the automatic Income Tax, the provisional declaration becomes definitive, without fines.