IRS — simplified regime, services coefficient (Category B)
Verified
ID DO FACTO · irs-simplified-coefficient-services
Valor canónico
0.75 taxable coefficient on income from the professional activities listed in the Art. 151.º table (i.e. 25% treated as deemed costs)●Verified ·
Unidade
coefficient
Autoridade emissora
Autoridade Tributária — Portal das Finanças (Código do IRS)
Diploma legal
CIRS Art. 31.º n.º 1 al. b)
Última verificação
Cadência de revisão
quarterly
Notas
Under the simplified regime, taxable income from listed professional services (tabela do Art. 151.º) equals 75% of gross receipts; the remaining 25% deemed-cost allowance above €27,360 is partly conditional on evidencing actual expenses (Art. 31.º n.º 13). Other coefficients apply to goods sales (0.15), other services (0.35), etc.
Histórico de alterações
Registo inicial0.75 taxable coefficient on income from the professional activities listed in the Art. 151.º table (i.e. 25% treated as deemed costs)
Ainda não há mais alterações registadas — inalterado desde o primeiro registo.
