plano prestacional
Published 8 November 2026, 22:23
plano prestacional (instalment plan for a tax debt)
Permission to pay tax in instalments. You apply on the tax portal in the "Planos Prestacionais" section: first you run a simulation ("Simular"), then you submit the request. Before enforcement begins, the decision is immediate, with no need to visit an office. No guarantee is required if an individual's debt is up to €5,000 or the plan has no more than twelve instalments; either condition is enough.
Where you come across it. A tax notice for IRS, IVA or IMT has arrived and you do not have the money to pay it in full; the debt has gone to enforcement.
If you do nothing, 15 days after the deadline the tax office sets up a plan itself (plano prestacional oficioso): up to 36 instalments of no less than €25.50 each. The first instalment of such a plan has to be paid manually using a reference, as direct debit does not work for it. An authorised instalment plan that you are keeping up with counts as being "in good standing": your debt certificate comes out clean.