IRS Automático in Portugal: who can use it and what to check
With IRS Automático the Tax Authority (AT) fills in your return and you just confirm it. Quick and easy — but the proposal is only as good as the data the AT holds. Here is who qualifies, what to check and when filing manually is better.
What it is
IRS Automático is a provisional return built from information the AT already has: income and withholding reported by employers, e-Fatura invoices, household details. During the filing season it appears on the Portal das Finanças with a simulated result, ready to confirm.
Who qualifies
According to the AT's information for the 2026 campaign (2025 income), it covers taxpayers who:
- were resident in Portugal for the whole year (not NHR) with income only from Portugal;
- had employment income (category A) and/or pensions (category H);
- or freelance income (category B) under the simplified regime, in activities listed in art. 151 (not the generic "other service providers" code), with all invoices issued on the Portal das Finanças;
- had income taxed at flat rates (e.g. bank interest) without opting to aggregate it;
- may have benefits such as PPR or donations.
Since April 2026, according to the Government, IRS Jovem beneficiaries can also file through IRS Automático.
You are excluded if, for example, you paid alimony, claim deductions for dependent parents or disability, have foreign income or double-taxation credits, or had unpaid tax debts at year end.
Deadline
The normal window applies: 1 April to 30 June. If you neither confirm nor file by 30 June, the AT's proposal becomes final as if you had filed it — errors included — and married couples are taxed separately even if joint filing would have been better. Each spouse logs in and confirms with their own password.
What to check before confirming
- Income and withholding against your employer's annual statement and payslips.
- Household: dependants, shared custody, marital status.
- Deductions: general expenses, health, education, rent, care homes and VAT — invoices must be validated on e-Fatura by the end of February.
- IRS Jovem applied, if you are 35 or under.
- Joint vs separate if married.
- IBAN for the refund.
How confirming works
Log in to the Portal das Finanças during the filing window and open the IRS Automático area. You will see the provisional return with a simulated refund or amount to pay. Read each figure before clicking confirm: once confirmed, the return is treated as filed and the AT goes on to assess it. Couples get one proposal each plus a joint one, and the return is only filed once the couple confirms.
When to file manually
IRS Automático cannot be edited. If anything is wrong or missing, file the standard Modelo 3 instead — worth it when deductions are missing or in the wrong sector, when you want to aggregate interest, dividends or rental income, when dependant details are wrong, or when rent paid without electronic receipts is not showing. Compare both results and file whichever reflects your real situation.
Already confirmed and spotted a mistake? An amended return within 30 days after the filing deadline carries no fine; later it is still possible, with a fine.
See also the IRS refund guide and the IRS deductions guide.