IRS — filing-exemption threshold (dispensa de entrega)
Verified
FACT ID · irs-filing-exemption-threshold
Canonical value
€8,500 — a taxpayer is exempt from filing the annual return where employment (Category A) and/or pension (Category H) income does not exceed €8,500 and was not subject to withholding tax●Verified ·
Unit
EUR
Issuing authority
Autoridade Tributária — Portal das Finanças (Código do IRS)
Legal instrument
CIRS Art. 58.º n.º 1
Last verified
Review cadence
quarterly
Notes
Dispensa de apresentação de declaração. The €8,500 ceiling applies to Category A / H income not subject to withholding; the exemption does not apply where the taxpayer opts for joint taxation, receives alimony above €4,104, or earns income requiring aggregation. Filing voluntarily is still allowed (e.g. to evidence income).
Change history
Initial capture€8,500 — a taxpayer is exempt from filing the annual return where employment (Category A) and/or pension (Category H) income does not exceed €8,500 and was not subject to withholding tax
No further changes recorded yet — unchanged since it was first captured.
