dependente
Published 4 November 2026, 21:42
dependente (dependant on a tax return)
A person entered on your IRS return as someone you support: a child under 25 with no income of their own above the threshold, a disabled child of any age, and also foster children and children under guardianship. The family gets separate deductions for each dependente, and it is the dependente's NIF you must give when you pay for their education or medical care.
Where you come across it. The first page of the IRS return and the household section (agregado familiar) in your personal area on the Portal das Finanças.
If the parents file separate returns, both enter the child, and the child's expenses are split equally between them. The invoice is still issued with the child's NIF, not the parent's.
Official website: info.portaldasfinancas.gov.pt
Guides
How to choose a visa for moving to PortugalLatest news
Amadora keeps IMI property tax at the minimum 0.3%, and residents will get back 1.75% of their IRS instead of 1.5% 7 November 2026, 06:02 Parliament passes law doubling IRS deduction for third and subsequent children from 2028, with 50% rise for 2027 29 October 2026, 01:02