Online Rental Service 

The conclusion of a rental contract requires the landlord to communicate it to the  Autoridade Tributária e Aduaneira (Tax and Customs Authority). This obligation applies to contracts signed from April 1, 2015. This also includes changes and terminations of contracts, sublease contracts, and lease promise contracts with property delivery.

However, there are some exceptions to the mandatory electronic communication. These include landlords over 65 years old, landlords whose rental income is less than twice the  Indexante de Apoios Sociais - IAS (Social Support Index) per year, contracts covered by the Regime do Arrendamento Rural (Rural Lease Regime), among others.

At RIAC shops, citizens can request free support for the online rental process. With security and confidentiality, the RIAC operator assists in the electronic communication of the contract and the issuance of electronic rent receipts.

This communication is done through the electronic submission of the Model 2 declaration on the Portal das Finanças (Tax Authority Portal). This is a tax obligation under the Imposto de Selo (Stamp Duty). After submitting this declaration, a payment notice is issued for this tax, when applicable.

As for the income generated by the rental, it must be settled through the issuance of an electronic rental receipt, a service also provided by RIAC.

To carry out online rental services at a RIAC shop, it is necessary to present the citizen card or tax identification number, have the access password to the Tax Authority Portal, and the rental contract, if applicable.

The deadline for communicating the rental contract to the Tax and Customs Authority is until the end of the month following the start of the contract.

Learn more here.