Extending the Personal Income Tax Return Submission Deadline in Portugal: When and How to Use Model 49
António Pratas Nunes | Lawyer
In Portugal, taxpayers are required to submit a Personal Income Tax return, known as Modelo 3 do IRS. Through this declaration, individuals report their worldwide income from the previous year, along with other relevant information regarding their personal tax situation.
In 2025, the deadline for submitting the IRS Model 3, in respect of income earned in 2024 began on April 1st and ends on June 30th 2025.
However, there are circumstances in which the
deadline may be extended. This is often the case when a taxpayer must declare income earned abroad but has not yet received all the necessary information - such as income statements or confirmation of taxes withheld and paid in the foreign jurisdiction - within the regular Portuguese filing period.
According to International Double Taxation Treaties, as well as Portuguese national legislation, there are instances where a taxpayer is entitled to a
tax credit for income earned abroad.
This situation can arise when, in the source state (the country where the income was earned), local tax authorities have carried out a withholding tax on that income. This typically occurs when both states have the authority to tax a specific income, resulting in definitive withholding at a predetermined percentage as agreed in double taxation treaties.
To avoid being taxed twice- in the source state, where the income originates, and in Portugal, the state of residence- the tax paid abroad can be deducted from the tax payable in Portugal, within certain limits and under specific conditions.
Even so, to benefit from this tax credit, the taxpayer must be able to confirm the exact amount of tax paid abroad. This typically requires the completion of the foreign tax return and the subsequent tax settlement by the foreign tax authorities.
So, what can the taxpayer do if the foreign tax declaration and its corresponding settlement are only issued after the deadline for submitting IRS Model 3 in Portugal?
In such cases, the taxpayer may request an extension of the IRS Model 3 deadline by submitting the IRS Model 49. This request extends the deadline from June 30th to December 31st of the same year.
By submitting IRS Model 49, the taxpayer formally notifies the Portuguese tax authorities that they are awaiting confirmation of foreign tax payments, and that the conditions for an extension are met.
(A) What conditions must be met to request an extension?
- The taxpayer must have income originating from abroad.
- Such foreign-sourced income must grant the right to a tax credit for international double taxation.
- The amount of tax credit cannot be determined by the IRS Model 3 submission deadline —June 30th.
(B) What documents must the taxpayer submit to the tax authorities in order to benefit from the extension?
To this end, the taxpayer must complete the IRS Model 49 and submit it by the last day allowed for the IRS Model 3-by June 30th.
The IRS Model 49 must include the following information:
- The taxpayer’s NIF (tax identification number) and the NIFs of household members (spouse or civil partner, dependants);
- Marital status;
- The nature of the foreign income: employment income, pensions, dividends, royalties, etc;
- The country of origin of the income (the source state).
(C) Once an extension is granted, by when must the taxpayer submit the IRS Model 3?
The submission deadline is extended to December 31st of the respective tax year.
In scenarios involving complex tax matters—such as the declaration of foreign income or the claim for international double taxation relief—it is essential that taxpayers comply with the procedures and timelines established under Portuguese tax law. As a legal professional, I strongly recommend ensuring full compliance with all requirements and deadlines to avoid penalties and to secure entitlement to any applicable tax benefits.
If you have any questions or would like tailored guidance on this subject, our team is here to help. Do not hesitate to reach out - we are committed to providing the support you need.
