Reference
IRS Modelo 3 Annexes 2026, Which Ones Apply to You
Last updated: 2026-03-23
IRS Modelo 3 annexes
The Modelo 3 is Portugal's annual personal income tax return. It consists of a cover page (Rosto) plus one or more annexes (anexos), depending on your income sources and situation.
| Annex | Name | Who needs it |
|---|---|---|
| Rosto | Cover page | Everyone, taxpayer info, household, filing status |
| Anexo A | Employment income (Cat. A) | Employees, pensioners |
| Anexo B | Self-employment income (Cat. B) | Solo entrepreneurs, freelancers on simplified regime |
| Anexo C | Self-employment income (Cat. B) | Self-employed on organized accounting (normal regime) |
| Anexo D | Tax transparency | Members of professional partnerships |
| Anexo E | Capital income (Cat. E) | Dividends, interest, other capital gains |
| Anexo F | Rental income (Cat. F) | Property rental income |
| Anexo G | Capital gains (Cat. G) | Sale of property, shares, crypto |
| Anexo H | Tax benefits & deductions | Health, education, housing deductions |
| Anexo J | Foreign income | Any income earned outside Portugal |
| Anexo L | Non-Habitual Resident (NHR) | NHR status holders |
| Anexo SS | Social Security | Self-employed workers, SS contribution base |
IRS Automático, does it skip the annexes?
If you qualify for IRS Automático, AT pre-fills Anexo B, Anexo SS, and Anexo H from its own records, you review and confirm rather than entering data manually. Eligibility is narrow: Art. 151 CIRS activity (not code 1519), all invoices via the AT portal, no foreign income, no NHR/IFICI. Most expat freelancers don't qualify. Full eligibility guide here.
Most common combination for solo entrepreneurs
If you're a trabalhador independente on the simplified regime with no foreign income:
- Rosto + Anexo B + Anexo SS + Anexo H (if you have deductions)
Add Anexo J if you had income from another country. Add Anexo A if you also had employment income during the year.
What to check on your comprovativo
Upload your comprovativo de entrega to see which annexes were filed and what each campo contains, explained in English. Key things to verify:
- The set of annexes matches your actual situation (no missing Anexo J if you had foreign income)
- Anexo B campo 401 matches your total invoiced services income
- Anexo SS shows the correct contribution base
- Anexo H deductions align with your e-fatura categories