CIRS 1519
Outros Prestadores de Serviços (CIRS Art. 151) · Other Service Providers (CIRS Art. 151)
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The catch-all activity code in the CIRS Art. 151 table for individual freelancers providing services not covered by a more specific code. Carries the 0.35 simplified-regime coefficient, not the 0.75 that applies to most listed professions.
If you register as a freelancer in Portugal and your profession does not appear under a named code in the Art. 151 CIRS table, you register under 1519: "outros prestadores de serviços" (other service providers). It's the table's catch-all.
Why 1519 exists
The Art. 151 CIRS table names specific professional activities: 1332 for programmers, 1320 for consultants, 1336 for designers, 1313 for systems analysts, and many others. These named codes all carry the 0.75 coefficient: 75% of gross revenue is taxable under the simplified regime.
Code 1519 covers the remaining freelance activities not specifically listed. Its coefficient is 0.35 rather than 0.75, meaning 35% of gross revenue is taxable. In raw tax terms, 1519 is more favorable than the named codes because the simplified regime treats more of your income as assumed business costs.
Who belongs here
Freelancers whose specific activity is genuinely not covered by a named code. Examples might include a professional photographer, an event coordinator, a personal trainer, or other service providers whose profession does not map cleanly to an Art. 151 named entry.
What does not belong here: if your activity has a specific code, use that code. A developer who registers under 1519 instead of 1332 is classifying their activity incorrectly. While the 0.35 coefficient would reduce their immediate tax bill, it misrepresents their activity to AT and may be queried during an audit.
The confusion with CIRS 1332 and similar codes
The practical reason most people encounter 1519 is in trying to understand the difference between it and the more specific Art. 151 codes. The confusion usually goes like this:
Someone searches "activity code programmer Portugal" and finds references to both 1332 and 1519. The question is which one to use. The answer is: if you write software as your primary activity, 1332 is your code. Code 1519 is for service providers who don't fit any of the named entries.
For the full picture on the codes relevant to programmers and related tech professions, see the CIRS 1332 guide.
Cross-references
Frequently asked questions
What does CIRS 1519 mean?
CIRS 1519 is the 'outros prestadores de serviços' (other service providers) entry in the Art. 151 CIRS professional activity code table. It's a catch-all for freelancers whose specific profession is not listed under a more precise code such as 1332 (programmers), 1320 (consultants), 1336 (designers), or other named entries. The number 1519 comes from the AT's Art. 151 classification table, not from the INE CAE system.
What is the tax coefficient for CIRS 1519?
Code 1519 carries a 0.35 coefficient under the simplified regime. This means only 35% of gross revenue is taxable, compared to 0.75 (75% taxable) for most named Art. 151 professions. A service provider on 1519 pays IRS on less of their income than a programmer on 1332, all else being equal.
Should I use CIRS 1519 or a more specific code like 1332?
Use the most specific code that accurately describes your activity. If you are a software developer, 1332 is correct. If you are a consultant, 1320 is correct. CIRS 1519 is for genuine 'other' cases where no specific code fits. Choosing 1519 when a specific code applies is an error that AT may query during an audit, and the coefficient difference (0.35 vs 0.75) means 1519 actually results in lower taxable income, which can itself trigger scrutiny if it doesn't match your activity.
Is CIRS 1519 the same as CAE 1519?
No. There is no CAE code 1519 in the INE classification system. CIRS Art. 151 codes and CAE codes are two entirely separate systems. CAE codes are maintained by INE and apply to companies and entities. CIRS Art. 151 codes are maintained by AT and apply to individual independent workers (trabalhadores independentes). The same number can appear in both systems but refers to entirely different classifications.
Related terms
Portugal's simplified tax regime for solo entrepreneurs and small businesses, where taxable income is calculated using fixed coefficients applied to gross revenue.
Trabalhador IndependenteSelf-Employed WorkerThe Portuguese term for an independent worker or sole entrepreneur, the equivalent of a freelancer or sole trader in other countries.
Abertura de AtividadeOpening ActivityThe process of registering as a self-employed worker (trabalhador independente) with the Portuguese tax authority, officially starting your freelance activity.
CAEClassificação Portuguesa de Atividades Económicas · Economic Activity CodeThe Portuguese economic activity classification code. Assigned when you open your business activity. Determines your tax category, applicable coefficients, and which obligations apply.