Anexo F
Published 30 October 2026, 20:39
Anexo F — the annex to the IRS return for income from property
The page of the return where you declare the rent received during the year for each property and the expenses deducted from it. It is also where you choose between paying tax at a separate rate and adding the rent to your other income to be taxed on the general scale.
Where you come across it. A landlord filling in the IRS return.
You can only deduct what has actually been paid for that property: repairs, condominium charges, IMI, stamp duty, insurance against non-payment of rent. Mortgage interest, furniture, appliances and AIMI cannot be deducted.
Official website: diariodarepublica.pt/dr/legislacao-consolidada/lei/2014-70048167