Order No. 10551/2019of November 18 was published in diário da República, which approves the changes to the periodic income statement Model 22, its annexes and instructions.
Model 22 consists of 9 attachments
- Annex A for tax periods prior to 2015;
- Annex A applicable to the tax periods of 2015 and beyond;
- Annex B, applicable to tax periods prior to 2011);
- Annexes C to G; And
- Annex AIMI (additional to municipal property tax), for the purpose of identifying buildings held by the taxable person on 1 January of the year referred to in the AIMI, affectionfor the personal use of holders of their capital, members of the social bodies or any administrative, management, management or supervision bodies or their spouses, ascendants and descendants.
The entities that have to fill and deliver model 22 are:
- residents, who or do not exercise, principally, commercial, industrial or agricultural activity;
- Non-residents with establishment in Portuguese territory;
- They have no effective seat or direction in Portuguese territory and obtain non-attributable income to the permanent establishment situated there, provided that there is no retention in the source definitively.
The Model 22 declaration is intended to notify annually the proceeds relating to the Corporate Tax Tax (IRC).
This model allows the amount of tax payable or receivable from IRC, as well as the profit or annual loss of companies.
Model 22 must be delivered electronically by 31 May and, in the case of taxable persons with a special period of taxation, by the last day of the fifth month following the date of the end of that period
Order No 10551/2019