The tax machine is not perfect and there are frequent cases in which taxpayers detect calculation errors in the Personal Income Tax statement made by the Portuguese Tax Authorities, namely under the non-habitual residents’ regime (NHR), either by excess or by default. Our clients have noticed the existence of these errors, so when this happens there are several procedures that may and should be adopted:

1) File an amended tax return: until the end of July 2022, if the tax return previously submitted was filed within the legal deadline, that is, until the end of June 2022;

2) Administrative or judicial claim: within the legal period of 120 days, or 90 days, respectively, counted from the end of the deadline to voluntarily proceed with the payment of the Personal Income Tax;

3) Hierarchical appeal: within 30 days from the decision of rejection/refuse of the administrative claim;

4) Request for the constitution of an arbitration court: within the maximum period of 90 days since the end of the legal deadline to voluntarily proceed with the payment of the Personal Income Tax. As a rule, this alternative is faster and more expedite since the decision is known within a maximum period of 6 months.

The Tax Law department of Belzuz Abogados, S.L.P. - Portuguese Branch is fully available to assist and advise as well as support your representation before the Portuguese Tax Authorities or the Portuguese courts, providing all necessary information with the aim of correcting any calculation errors found in Personal Income Tax assessments.

Fiscal and Tax Law department | (Portugal)

Belzuz Abogados SLP

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