Communication of Lease Agreements to the Tax Authority by the Tenant
Until now, only landlords were allowed to report lease agreements to the Tax Authority. However, as of 1 August 2025, this possibility will also be extended to tenants, who will be able to submit this information directly to the Tax Authority’s services.
With this change, tenants will gain access to benefits such as extraordinary rent support, the Porta 65 program, and the possibility of deducting rent payments for income tax purposes (IRS), even if the landlord has not declared the lease.
This new rule arises from Law No. 56/2023 of 6 October and was regulated by Ordinance No. 106/2025/1, published on 13 March. According to this amendment, when the landlord or sublessor fails to comply with the mandatory reporting of the lease agreement (or its amendments or termination), the tenant or subtenant may assume that responsibility, provided it is done through an official declaration, within the deadlines and under the conditions defined by the Tax Authority’s ordinance.
The ordinance establishes the format for this communication, which must be submitted through the Tax Portal. The tenant will be required to state the reason for submitting the report, attach the lease agreement and supporting documents. In the case of an amendment or termination of the lease, the tenant must also indicate the contract identification number as registered in the Portal.
