Individual skill
pt-irs-runbook
Portuguese personal income tax (IRS / Código do IRS) and Modelo 3 filing — determining tax residency (Art. 16), classifying income by category (rental/Anexo F, capital gains/Anexo G, employment/Anexo A, self-employment/Anexo B, pensions, foreign income/Anexo J), choosing the right annexes, applying current Art. 72 autonomous rates, and meeting Portal das Finanças deadlines. Covers residents and non-residents, including landlords with Portuguese-source rental income and double-taxation relief. Portugal-specific; not a substitute for a contabilista certificado.
skills/.experimental/pt-irs-runbook/SKILL.md
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SKILL.mdcore · 6,074 bytesSKILL.mdcore · 6,074 bytesSKILL.mdcore · 6,074 bytesSKILL.mdcore · 6,074 bytesassets/templates/report.mddoc · 2,112 bytesconfig.jsonasset · 1,620 bytesgotchas.mddoc · 2,179 bytesmetadata.jsonasset · 1,535 bytesreferences/capital-gains-tree.mddoc · 3,940 bytesreferences/employment-pension-tree.mddoc · 2,356 bytesreferences/filing-obligation-tree.mddoc · 4,984 bytesreferences/foreign-income-tree.mddoc · 4,051 bytesreferences/queries/property-capital-gain.pyruns · 3,822 bytesreferences/queries/rental-tax-estimate.pyruns · 4,526 bytesreferences/queries/residency-days.pyruns · 3,757 bytesreferences/rates-and-deductions.mddoc · 8,636 bytesreferences/rental-income-tree.mddoc · 4,412 bytesreferences/residency-tree.mddoc · 4,830 bytesreferences/self-employment-tree.mddoc · 2,894 bytesreferences/symptoms.mddoc · 3,225 bytes
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# Portugal IRS Filing Runbook
A diagnostic runbook for Portuguese personal income tax (IRS). Each *symptom* is a
filing situation; each decision tree routes from the situation to the correct
**annex, autonomous rate, and deadline**, then terminates in a concrete filing
action or a clear "escalate to a contabilista certificado for {reason}".
> **Not tax advice.** This skill encodes the CIRS and Portal das Finanças rules as
> verified on the cited dates. Tax rates and thresholds change with each Orçamento
> do Estado. Always confirm figures against the live Art. 68/72 text and the
> official Modelo 3 / IRS automático screens before submitting, and involve a
> contabilista certificado for anything non-routine. Default income year is
> **2025 (return filed 1 Apr – 30 Jun 2026)** unless stated otherwise.
## When to Apply