In order for the expenses with housing (e.g. rents) to be taken into account by AT (Portuguese Tax Authority) tax payers need to identify the property the expenses relay to in Table 7 of Annex H. The information provided must be according "Caderneta Predial": classify the property as urban, the registration number and the owner's/ landlord's fiscal number. This obligation goes for both home owners and tenants alike. When filling the online IRS forms the tax payer must choose to fill Annex H manually rather than accepting the pre-filled values by the system E-Fatura, in order to make sure those expenses are eligible for deduction.
Annex H is the form that registers the expenses related to health, education, nursery homes and property.
Tenants can deduct 15% of the rents incurred in leases subsequent to 1990 or resulting from the 2012's reform , up to a maximum of 502 €.
In turn, landlords, even when possessing incomes from category A (dependent work) or category H (Pensions), only need to be aware of this, in the second IRS's delivery phase, during the month of May.http://www.idealista.pt/news/financas-pessoais/financas/2016/04/14/30389-irs-o-que-fazer-para-que-nao-percas-as-deducoes-da-casa-seja-propria-ou