PIT/CIT - Tax File
Ministerial Order no. 51/2018, of 16 February, was officially published, amending the documents to be included in the tax file, in accordance with article 129 of the Portuguese Corporate Income Tax Code and article 130 of the Portuguese Personal Income Tax Code, now expressly including the “Maps, of official model, of the revaluation performed under Decree-Law no. 66/2016, of 3 November” and other maps intended for tax control by the Portuguese Tax Authorities (“PTA”). The ministerial order also approves the new official model mentioned in article 12 (1), subparagraph a), of Decree-Law no. 66/2016, of 3 November, namely:
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Form “Modelo 34.7” – Map of revaluation of assets not fully depreciated;
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Form “Modelo 34.8” – Map of revaluation of assets fully depreciated.
These forms, when processed electronically, must comply with the structure of data provided in Anex III of the ministerial order, be created in a standard data format, in XML language, and respect the validation scheme in XSD format, available in the PTA’s website (“Portal das Finanças”).
In the meantime the following remain in force:
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Form “Modelo 33.1 a 33.19” – Maps of reintegration of asset elements revalued under tax legislation;
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The provisions of Ministerial Order no. 92-A/2011, of 28 February, and corresponding Anexes II and III, as regards Form “Modelo 30” – Map of provisions, impairment losses on credits and inventories adjustments and Form “Modelo 31” – Map of taxable capital gains and losses;
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Ministerial Order no. 94/2013, of 4 March, which approved Form “Modelo 32” – Map of depreciation and amortisation of tangible and intangible assets, as well as the instructions for filling out the form and the respective data structure.
The tax file must be elaborated in the terms provided in the mentioned ministerial order for tax periods initiated in, or after, 1 January 2017.
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