Finanças · Portuguese Tax Authority

IRS assessment certificate (Certidão de Liquidação de IRS)

Understand certified proof of the IRS calculation and how it differs from a return or assessment notice.

What it is used for

  • Provide certified assessment evidence for a credit review.

  • Compare a year’s tax result with declared income.

  • Supply an institution requesting an IRS certificate specifically.

Fictional practical example

A bank requests certificates for two income years. The applicant checks which years are required before downloading each document.

More about this document

What it is

AT issues this certificate to confirm the IRS assessment for a specific year. It shows the tax calculation and the amount payable or refundable. It comes from the certificate service and differs from both the taxpayer’s Modelo 3 return and the assessment notice itself.

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.

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Points to check and differences

An assessment must be available first. A calculated refund does not prove payment into your account. Check the document and year required by the recipient.

Frequently asked questions

Is it the assessment notice?

They relate to the same calculation but are obtained through different services. For a certificate, use “Pedir Certidão”.

Does it replace the tax return?

No. Modelo 3 contains the declared information; this certificate confirms AT’s assessment.

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