Glossary

agregado familiar

Published 30 October 2026, 20:39
agregado familiar — household for tax purposes

The people the tax authority treats as one family: spouses or partners and their dependants. Its make-up determines the deductions, the thresholds for benefits and how income per person is calculated.

Where you come across it. The IRS tax return, deductions for education and health, applications for benefits and housing support.
The make-up of the household on 31 December must be confirmed on the Portal das Finanças by 15 February of the following year; otherwise the tax authority will use the previous year's data.