Circulated Letter No.: 20236/2022 - Changes to returns Modelo 10 - "Income and Withholdings - Residents", Modelo 25 - "Gifts received", and Modelo 37 - "Permanent Housing Interest, Insurance Premiums, Health Co-payments, Retirement Savings Plans (PPR) and Pension Funds and Supplementary Schemes".
Model 10
Taking into consideration that the number of taxpayers who deliver this tax form on paper is clearly residual and that the Tax and Customs Authority is in a position to ensure support to taxpayers who still have difficulties in delivering it via the Internet, as of January 1, 2022 this form will be delivered exclusively by electronic data transmission, regardless of the year to which it refers.
Model 25
With regard to model 25, the filling instructions were adjusted in order to introduce changes to the codes of the sponsorship regimes, resulting from the following regulations:
. Article 396 of Law no. 75-B/2020, of December 31, the State Budget Law for the year 2021 (LOE 2021), which added paragraph g) to no. 3 of article 62 and paragraph g) to no. 1 of article 62-B of the EBF, including, in the scope of social patronage, the codes of the sponsorship regimes.These include in the scope of social patronage and cultural patronage, respectively, donations granted to "Entidades Hospitalares EPE" and donations granted to entities that develop activities of predominantly cultural nature in the field of theater, opera, ballet, music, cinema, dance, performing arts, visual arts, organization of festivals and other artistic events and film, audiovisual and literary production, not included in other items;
Model 37
Bearing in mind the provisions of Administrative Rule no. 232/2020, of 1 October, which established the tax declarative obligations covered by the fair impediment of short duration regime, provided for in article 12-A of the Statute of Certified Accountants (ECC), approved by Decree-Law no. 452/99, of 5 November, the declarative model was adjusted accordingly, as well as the respective instructions for completion.
