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Accounting and tax consultancy in Portugal: IRS, IMI and IUC declarations with JJ Gestoria

In Portugal, the tax obligations of individuals and companies include the declaration of the tax return. Tax on Income of Individuals (IRS)the Imposto Municipal sobre Imóveis (IMI) (Municipal Tax on Immovable Property) and the Imposto Único de Circulação (IUC) (Single Circulation Tax). Each tax has its own deadlines and requirements, and failure to comply with them may result in penalties and surcharges. For example, the IRS return must be filed by the following date April 1 and June 30, 2025 acib.euThe resulting tax must be paid before August 31. The IMI is payable in May, August and November depending on the amount, and the IUC has to be paid in the anniversary month of the registration of the vehicle. At JJ Gestoria we offer accounting and tax advice so that you can comply with all these obligations in a simple way and optimize your tax burden.

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Frequently Asked Questions

When should I file my IRS return?

You must submit the IRS return through the Portal das Finanças between April 1 and June 30, regardless of the type of returns you have. It is advisable to review and validate the invoices in the e-fatura before February 25 and update the household composition before February 17 to take advantage of all deductions. The Tax Authority sends the liquidation note before July 31 and, if you have to pay, the deadline to do so is August 31.

How and when is IMI paid?

The Municipal Property Tax is paid once a year and the deadline depends on the total amount: if it is equal to or less than €100, it is paid in a single installment until the last day of May; between €100 and €500, it is divided into two installments (May and November); and if it exceeds €500, it is paid in three installments (May, August and November). The Finanças send the notification in April with the reference to pay, which you can settle by multibank, homebanking, direct debit or at a finance department.

When is the Imposto Único de Circulação (IUC) due?

the IUC must be paid every year in the anniversary month of the vehicle registration. For categories A, B, C, D and E (passenger vehicles and motorcycles), the deadline is the last day of that month. For categories F and G (pleasure boats and aircraft), the tax must be paid by the end of January. If it is the first year of registration, the payment must be made up to 30 days after the vehicle registration period.

What happens if I miss reporting or payment deadlines?

Filing the IRS return after the deadline may result in fines ranging from €150 to €3,750, in addition to interest on the tax due. For IMI and IUC, the delay generates taxes and penalties and may prevent the registration of notarial acts or the transfer of vehicles. Therefore, it is essential to respect the dates indicated for each tax.

How is the amount of IMI and IUC calculated?

The IMI amount is obtained by multiplying the Taxable Property Value (VPT) of your property by the IMI rate set by your municipality. The IUC, on the other hand, depends on the type of vehicle, category, cylinder capacity, age and CO₂ emissions. To find out how much to pay, you can consult the official IUC tables on the Portal das Finanças or perform a simulation on the platform.

What is JJ Gestoria's service for these declarations?

We take care of planning, preparing and filing your IRS return within the legal deadline, validating your deductible expenses and updating your data in e-fatura. For IMI, we verify the equity value of your property, check if you are entitled to exemptions or discounts and manage the references for timely payment. Regarding the IUC, we calculate the exact amount according to the registration and category, issue the Documento Único de Cobrança and remind you of the payment deadline. In addition, we advise you on the new IUC rules that will come into force in 2026 so that you are always up to date.

IRS Filing Dates and Obligations

The IRS is levied on the income of individuals resident in Portugal and is filed online at the Portal das Finanças. There are two modalities: automatic declaration for taxpayers with simple incomes (categories A and H) and the Model 3 for more complex situations. At 2025the single delivery period is from April 1 to June 30It is advisable to avoid the first few days to reduce corrections. After delivery, the Tax Authority will issue the settlement note to July 31 and, if there is an amount payable, the due date is up to August 31. Failure to meet deadlines may result in penalties ranging from 150 € y 3.750 €. To maximize deductions, remember to validate invoices at e-fatura to February 25, 2009 Validate invoices and update the composition of the household before the February 17th Upgrade home.

 

Municipal Property Tax (IMI): calculation and payment deadlines

What is IMI and how is it calculated?

  • This is an annual fee applied to property owners in Portugal.
  • Calculated: VPT (Taxable Net Asset Value) × municipal fee set by each concelho.
  • The VPT and the rate can be consulted/simulated in the Portal das Finanças.
  • Possible benefits: temporary exemptions (recent home ownership, low income) and large family discounts.

Dates and methods of payment

  • Notification of the amount: April.
  • ≤ 100 €: one-time payment until last day of May.
  • Enter 100 € y 500 €: two installments, May y November.
  • > 500 €: three installments, May, August y November.
  • Means: multibank, homebanking, direct debit or at a finance department.
  • Respect the dates to avoid juros (interest) and bribes (fines).

 

Imposto Único de Circulação (IUC): when and how to pay it

What is the IUC and who must pay it?

  • Annual tax for the property of vehicles registered in Portugal, even if they are not circulating.
  • Applies to automobiles, motorcycles, tricycles, quadricycles, pleasure boats and private aircraft.
  • The amount depends on category, cylinder capacity, age and CO₂ emissions.

UCI payment terms in 2025

  • It is paid every year in the anniversary month of tuition (e.g., July tuition → payment in July).
  • Categories A-E (vehicles and motorcycles): up to last day of the month of enrollment.
  • Categories F and G (ships and aircrafts): up to last day of January.
  • First year of enrollment: up to 30 days after the registration deadline.
  • Non-payment: interest and penalties.
  • Note: as of 2026 there will be a single deadline until February 28th with a two installment option (not applicable in 2025).

 

How JJ Gestoria helps you with your tax obligations?

IRS Return Planning and Filing

We analyze your returns to choose the best modality, validate deductible expenses and file on time.
We remind you of key milestones such as invoice validation and household updates to maximize deductions.

IMI and IUC management

We review the VPT, verify exemptions or discounts and organize your IMI payment schedule.
For the IUC, we calculate the amount, issue the DUC and remind you to pay in the month of registration.
We also anticipate regulatory changes so you can plan ahead.

Representation and incident resolution

If there are incorrect liquidations, we manage claims and rectifications. We can represent you before the TA,
to process IUC debt installments and request VPT revision when applicable.

Do you need help with your IRS, IMI or IUC returns? JJ Gestoria offers comprehensive advice so that you can comply with your tax obligations without stress. Contact with us!

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