Finanças · Portuguese Tax Authority
IRS filing exemption certificate (Certidão de Dispensa de Entrega de IRS)
Provide evidence of income reported to AT when legally exempt from filing the annual return.
What it is used for
Provide reported income where the recipient accepts the certificate.
Explain why no IRS return exists under an applicable exemption.
Fictional practical example
An exempt pensioner requests it to supply income information required by an institution.
More about this document
What it is
People legally exempt from filing IRS can request a certificate of income reported to AT. It may help when fiscal income evidence is required and there is no Modelo 3 return for that year. Simply not filing does not establish an exemption.
Collection with PedirDocumentos
With your authorisation, we retrieve this document from the authority’s portal and add it to the other documents in your request. You can track the request and view the result on the platform.
Get documentPoints to check and differences
Eligibility depends on income and the year’s rules. Missing income in the document does not prove it never existed.
Frequently asked questions
Is it an IRS return?
No. It certifies reported income in a filing-exemption context, not a submitted Modelo 3.
Can I request it just because I did not file?
Non-filing alone is insufficient. Check exemption eligibility or clarify your position with AT.
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