Law of electronic income receipt will be sent to the Constitutional – publico

                 

                         
                     

                 

 
                         

The National Association of Owners (ANP) will ask the unconstitutionality of the law imposing the compulsory electronic issuance of over 70 euros per month rent (838.44 euros) to owners under the age of 65, based on discrimination of citizens. The ANP also disputes the inconsistency between what is required in the law of IRS reform and Ordinance No. 98-A / 2015 of 31 March, which regulates electronic rent receipts, also called “green receipts of income.”

                     

                         Antonio Frias Marques, president of the ANP, said Publico that “the claim of unconstitutionality, which is preparing, is based on discrimination of citizens, adding that there are many owners with less than 65 years and who are not familiar with electronic means, or have available means, while others with more than 65 years may be able to do so. ” The official also noted that the discrimination at issue contrary to the declaration of the rights of man, which Portugal signed.

But the Secretary of State for Fiscal Affairs, Paul Nuncio, ensures the legality of the rule concerning the differential treatment of depending on the age and citizens, the issue of compliance of the Ordinance, explains that it is “a densification of a law that has happened other times, as in green receipts”.

The electronic issue, which is generating strong challenge by the owners, will be mandatory from May and retroactive to January, then moving to monthly. 0s owners claim that the ordinance against the law of IRS reform, which allows owners the choice between electronic issue or filing a paper statement in January of each year (model 44). Have the ordinance imposes tighter requirements from monthly income of 70 euros and discriminates against citizens in the face of age.

The ordinance exempted from compulsory electronic issue only owners with more than 65 years and contracts agricultural leases. These owners can file the annual statement. The Secretary of State notes that, in their absence, the ordinance allows the owner to indicate a person or entity to the issuance of the receipt. To him, “the statements of the owners translate the jitters by new amendments aimed at combating undeclared rental and tax evasion that happens in this field.”

The electronic issue must be carried out through a space to create the Portal of Finance, where landlords enter with your password to complete and submit the receipt. Receipts have yet to be printed in duplicate (one to deliver to the tenant and another to save). As currently with the statements of IRS and as provided in the reform of the tax, Frias Antonio Marques argues that the electronic issue of income receipts should be an option, maintaining the possibility of submitting an annual statement.

The president of ANP says the electronic requirement also poses problems when there is more than one owner of the leased building and in situations of unfinished inheritance – questions already put to the Tax and Customs Authority (TA), but for which received no answer yet. Paul Nuncio assured the PUBLIC that by the end of the month will be published clarification of the process.

In the executive order establishing the electronic emission, AT claims that the new measures aimed at “increasing dematerialisation and simplification in tax compliance, without charge, together with the effort of control mechanisms, contributing to the reduction in default levels and tax evasion. “

However, the NLA and the Association Lisbonense owners (APL) are concerned about the increased difficulties that many owners will feel fear and the penalties that may be imposed for non-compliance. The two associations, which do not dispute the need for greater control, have greater support to members. The ALP has just created a specialized service to address the large number of requests and questions that come to you since the publication of the new rules. The association is also offering the possibility of monthly replace the owners that obligation.

The real estate agencies, which usually already make income management, this requirement have a new source of revenue (cost of ownership ). Still, also show their concern with the problems that may arise. Luis Lima, president of APEMIP, the association of brokerage firms, calls for the immediate creation of conditions allowing indirect access of mediating the Portal of Finance, because does not believe that the owners start to provide your tax password, and without it is not possible to issue receipts.