Tax Authority (Finanças)Automatic collection

Certificate of Exemption from Filing IRS (Certidão de Dispensa de Entrega de IRS)

A certificate from the Tax and Customs Authority (Finanças) listing the income reported in your name, for those who are legally exempt from filing an IRS return.

What it is for

Show an organisation the income known to the AT when there is no Modelo 3 return.
Justify the absence of an IRS return in a year in which the exemption applied.
Support an application for benefits, credit or a rental that accepts this type of certificate.

Example (fictitious). Mrs Amélia lives solely on her pension and is exempt from filing IRS. When her landlord asks for proof of income, she provides this certificate.

What it is

People who meet the legal conditions for exemption do not file an IRS return, but they may need to prove what they received. In these cases, the AT issues a certificate showing the income reported to it. Please note: simply not having filed a return does not mean you were exempt.

How we collect it

We request it using the holder's NIF and Tax Portal (Portal das Finanças) password and return the official PDF of the certificate.

Access required: Tax Portal (Portal das Finanças). Credentials are encrypted only during the collection and deleted at the end.

Things to note

The exemption rules vary depending on income and the year concerned. The fact that a source of income does not appear on the certificate does not prove that it never existed.

Frequently asked questions

Is this certificate equivalent to an IRS return?

No. It shows the income reported to the AT in the context of the exemption; it is not a filed Modelo 3 return.

If I forgot to file my IRS return, can I request it?

Not for that reason. First check whether you are actually entitled to the exemption, or clarify the situation directly with the AT.