Recibo de Renda Eletrónico_Electronic Rent Receipt
Arrendamento
Recibo de Renda Eletrónico_Electronic Rent Receipt
This service allows you to issue electronic rent receipts.
How and where to do
Do service in Portal das Finanças
What I need
- NIF + Finance Password;
- Digital Mobile Key (CMD);
- Citizen Card + Authentication Code + Smartcard card reader.
To authenticate on the Finance Portal, one of the following options:
Carry out the service at a RIAC store
What I need
- NIF + Finance Password;
- Digital Mobile Key (CMD);
- Citizen Card + Authentication Code.
To authenticate on the Finance Portal, one of the following options:
Agendamento do serviço
Additional Information
Where to do it
- RIAC stores;
- Portal das Finanças.
Who is required to issue a receipt
IRS taxpayers, holders of category F income, are required to issue the electronic rent receipt for the rents received or made available, even as a guarantee or advance, when they do not opt for their taxation under category B (income business).
The issuance of electronic income receipts does not apply to companies that earn property income.
Who is exempt from issuing a receipt
Taxpayers who , cumulatively:
a) Do not have, nor are they obliged to have, an electronic mailbox , under the terms of article 19 of the General Tax Law; e
b) Have not earned, in the previous year, income from category F in an amount greater than twice the value of the IAS (€ 419.22 x 2 = € 838.44) or, having not earned any income in this category in that year, they foresee that rents in an amount not exceeding that limit will be paid or made available to them;
The following are also waived:
a) The rents corresponding to the contracts covered by the Rural Lease Regime; e
b) Taxable persons who hold category F income and who are, on 31 December of the year preceding the year to which such income relates, aged 65 years or older.
Issuers
The issuer can be: the lessor/sublessor(landlord)/assignor, is the natural person, holder of the income, who gives discharge or a third party authorized by the latter to issue the receipt in his name. More than one lessor/sublessor/landlord/assignor may be appointed and provided that they have authorised the issuer to issue the receipt in their name, they may be issued by the issuer.
Landlords may allow third parties to issue electronic rent receipts , as long as such authorization is communicated on the Finance Portal. However, failure to comply with obligations is always attributable to the landlord.
In the case of real estate owned by undivided estates, electronic rent receipts must be issued by the coheirs in their respective shares or by the head of household. In the latter case, the coheirs must communicate the proper authorization granted for this purpose through the Finance Portal.