IRS 2025: What you need to know before filing your tax return

24 February 2026

2 min read

irs fiscalidade deduções fiscais e-fatura oe 2026

IRS 2025: What you need to know before filing your tax return

Filing the IRS tax return for 2025 income runs from April 1 to June 30, but there are several obligations you cannot ignore before that - most with a deadline of March 2. Failing to complete these steps can result in lost tax benefits, a lower refund, or even additional tax to pay.

What you need to do by March 2

Before thinking about the return itself, there are essential preparatory steps to complete this month. The most relevant include:

Validating 2025 invoices on the e-Fatura Portal

Updating your household composition on the Tax Authority Portal

For those who had domestic employees in 2025, filing the Model 10 declaration

Landlords exempt from issuing electronic receipts must submit Model 44

Ensuring all invoices are correctly classified - in categories such as health, education, housing, care homes and general family expenses - is a fundamental step, as these directly influence tax deductions. A miscategorized or unvalidated invoice can mean partial or total loss of the associated tax benefit.

Household composition: a detail that can change everything

Changes such as marriage, divorce, widowhood, birth of children or shared custody situations must be reflected on the Tax Authority Portal. If there is no update within the deadline, the Tax Authority will consider previously registered data, which may no longer correspond to reality - with a direct impact on the final tax calculation.

2026 tax changes you should know about

This year's IRS brings several relevant changes:

Tax brackets were updated by 3.51% and the minimum subsistence level increased by 5.75%, settling at €12,880

The meal allowance is now exempt up to €6.15 in cash or €10.45 by card

Tax deductions maintain the 15% VAT deduction, capped at €250 per household

Expenses with books purchased from specialized retailers, as well as tickets to shows, museums and historical monuments now also qualify

All the more reason not to let any invoice slip through.

Taxpayers in calamity zones have extended deadlines

For those residing in municipalities covered by the state of calamity, deadlines that would end between January 28 and March 31 are suspended until April 30, covering both payment and declarative obligations, including invoice validation on e-Fatura.

Don't leave it to the last minute

The recommendation is simple: don't postpone what you can resolve now. Beyond the risk of technical issues on official portals in the final days, timely preparation ensures all deductions are considered and the final IRS result accurately reflects your situation.

IRS preparation starts now - and until March 2, there are decisions that can make a significant difference to your pocket.

At Grupo Your we closely monitor all tax obligations that impact our clients. If you have questions about your tax situation, our team is available to help. Contact us.