DSince 2015, landlords are obliged to issue income receipts via electronics, but there are situations where the Tax Authority and Customs (AT) allows the volume of rents received during the year to be communicated through an annual declaration (known as Modelo 44), this obligation having to be fulfilled by the end of the month of janeiro of the year following the income concerned.
According to the legislation in force, that exemption applies to landlords aged 65 or over on 31 December 2020, who are not required to have PO Box electronics or even if they have a rent receipt of less than 2 Indexing of social support (877.62 euros).
The submission of the annual rent declaration can be made via electronics, through the Finance Portal, or on paper, in a department, and whoever chooses this second way will have to pre-schedule the service.
The declaration must contain the rents, as well as income received as a guarantee or advance.
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