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Nuno de Oliveira Garcia analyses Personal Income Tax deduction for domestic work | Público
17 of February, 2025
Nuno de Oliveira Garcia, partner and head of Tax, explains the new deduction from the Personal Income Tax (IRS) of taxpayers’ costs for domestic work, in a Público article.
Taxpayers who have a housekeeper registered with Social Security will be able to deduct 5% of the salary paid over the past year from the Personal Income Tax (IRS), receiving up to 200 euros back, and this percentage, assures the Ministry of Finance, will be calculated by the tax authorities on the basis of the remuneration actually paid by employers.
Nuno de Oliveira Garcia analyses the regime and clarifies that the relevant amount for deduction from the IRS by the employer is the amount declared to Social Security. According to the lawyer, as the IRS Code also stipulates that ‘for the purposes of calculating the amount of the deduction’, the Social Security communicates the amounts to the AT, ‘everything points to the AT applying’ the scenario in which the amounts registered with the AT are taken into account for the purposes of the social contribution.
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