Modelo 2
Published 5 November 2026, 23:09
declaração modelo 2 do Imposto do Selo — the declaration of a rental contract to the tax office
The declaration by which a landlord informs the tax office of a rental contract: who is letting what to whom, for how long and for how much. It is filed on the Portal das Finanças by the end of the month following the start of the tenancy, and the tax office uses it to charge stamp duty of 10% of the monthly rent. The same declaration is used to report changes to the contract and its termination. The printout from the portal is the ‘modelo 2’ that AIMA asks for as proof that the tenancy is genuine.
Where you come across it. Portal das Finanças, the Arrendamento section; the list of documents for a residence permit and for changing your tax address.
It is filed by the landlord, not the tenant. The tenant's Portuguese NIF is compulsory: with only a passport, the contract cannot be entered on the portal. If the NIF is wrong, the tenant will see neither the contract nor the receipts in their account.
Official website: diariodarepublica.pt/dr/legislacao-consolidada/portaria/2015-71124567