Modelo 44
Published 5 November 2026, 23:09
declaração modelo 44 — the annual declaration of rent for landlords who do not issue electronic receipts
A replacement for monthly receipts for landlords who are exempt from issuing them: once a year, by the end of January, they report to the tax office the rent they received in the previous year. Two groups are exempt: anyone who had turned 65 by 31 December of the previous year, and anyone who is not required to have an electronic mailbox with the tax office and whose rental income for the previous year did not exceed two IAS (€1,074.26 for 2026).
Where you come across it. Portal das Finanças in January; a conversation with an accountant about whether or not to issue receipts.
Being exempt from issuing receipts does not exempt you from the declaration. Once you have voluntarily issued an electronic receipt, you cannot go back to Modelo 44 for that year.
Official website: diariodarepublica.pt/dr/legislacao-consolidada/portaria/2015-71124567