Chapter VII · Supervision

Article 135 Returns and other documents

Artigo 135.º · Declarações e outros documentos

Código do Imposto sobre o Rendimento das Pessoas Singulares · republished by Law No. 82-E/2014 · consolidated text checked 26 October 2026

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(Repealed.)

(Revogado.)

What we checked in this article

The article is shown as wholly repealed.

How does Article 135 apply to your salary, dividends or move to Portugal?

We prepare IRS returns for residents and non-residents, set up withholding for employers, and model salary versus dividends for company owners, in English. A written answer and a fixed quote within one working day.

Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.

Applying the law

Portuguese personal tax, worked out before you decide

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