The number of beneficiaries of the tax regime associated with the Regressar program amounted to 2,703, increasing 178% compared to the universe contemplated in 2019, according to data from the Ministry of Finance.
In response to Lusa, the Ministry of Finance specified that in 2021 (latest year for which data is available) there were 2,703 taxpayers who “invoked the tax exclusion regime of the IRS Regressar program.”
In 2019 there were 972 taxpayers who requested to pay taxes under the ‘Regressar’ rules, a number that increased to 2,134 taxpayers the following year.
The tax regime of the Regressar program establishes that they are exempt from taxation [IRS] “50% of the income from dependent work and the business and professional income of taxpayers who, becoming tax residents in 2019, 2020, 2021, 2022 or 2023” have been tax residents in Portugal before December 31, 2015 or before December 31, 2017, 2018 and 2020.
Each person can benefit from this scheme for five years, the ‘Return’ option prevents you from being able to benefit from the RNH (with a different regime and granted for 10 years).
This program was initially designed to last two years (2019 and 2020), the Government having decided to extend it until 2023since the pandemic ended up preventing it from working normally.
To take advantage of this regime, taxpayers do not have to request it, but only invoke its application when they deliver the annual SRI declaration, with the verification control of the requirements carried out by the Tax and Customs Authority “upon the delivery of the respective declaration”. .
Source: Observadora
