Local Housing Model 30 is a mandatory document that is part of the tax obligations of homeowners who rent their property for tourism purposes, for example.
Amounts paid to the Airbnb, Booking or any other foreign reservation platform, even if discounted by these entities, from the amount paid by the guest, are payments made to non-resident entities and so, subject to specific obligations.
As these are payments to non-residents there will always be a Requirement to complete and submit Model 30 declaration.
Accordingly, the declaration of this document is provided for in Article 119 (7) of IRS Code and Article 128 of IRC Code, being that must be delivered by the entities debtors or paying income to taxable persons not resident in Portuguese territory.
Model 30 should be deliveredby electronic data transmission, until the end of the second month following payment of income to non-residents (Commissions or Provision of Services), even if a convention and as such there has been no withholding tax.
That is, if the act of payment occurs on February 22, for example, the debtor must deliver this document by April 30.
It should be noted that if you do not have the Model 21-RFI of the entities to which it makes payments, should retain withholding from 25%even if the paying entity is a taxable person with no organized accounting.
How are payments to entities with headquarters or permanent establishment in countries with which Portugal has entered into conventions to avoid double income taxation there is a departure from the withholding obligation, provided that the form Model 21-RFI with the evidence of certification accepted by the recipient's country of residence.
Example 21-RFI extracted from the platform Booking.com:
In the case of individuals who are exempt from any tax rate - including Model 30 - they should keep the original documents for 10 years and present them to the Tax and Customs Authority (TA) if requested by this entity.
How to fill out Model 30?
Before you start filling in the document, please note that you should rely on two tables for only two of the values to fill in:
- Table I - Tax Regime Codes
- Table II - Type of income according to OECD Model Convention (Organization for Economic Cooperation and Development)
Step by step
Here we will identify the various fields to fill in, so you know what information to put in each box.
If you find it difficult to fill out this template you should contact the Finance Portal.
TABLE 1
Firstly, it should identify the Taxpayer Identification Number (TIN), ie the operator of the Local Accommodation.
TABLE 2
Must indicate the Accountant TIN (TOC), ie the Certified Accountant.
TABLE 3
In fields 03 and 03A, you must indicate the Year and the Month in which any of the acts referred to occurred.
TABLE 4
Indicate the Headquarters Finance Service Code or tax address of the reporting entity.
TABLE 5
Indicate if it is the first statement that you do, or if this is a replacement statement, as the latter will replace all the information you have already stated in the former.
TABLE 6 - Summary of Withheld Amounts
Refer to Table II (OECD), and in fields 06 The 14, 40 and 41, enter the total amount of tax withheld during the month, by nature of income.
Also take into consideration the following indications for specific cases:
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- The value to refer to in field 09 - Work dependent - results from the sum of withholding taxes on income of types 15 (dependent work) and 16 (percentages of members of governing bodies);
- The value to refer to in field 10 - independent work - results from the sum of withholding taxes on income of types 14 (self-employment) and 17 (income from artists or sportsmen);
- The value to refer to in field 16 - percentages of members and governing bodies - results from the sum of withholding taxes on income of types 20 (student and trainee allowances) and 21 (other income).
O field 17, as the name implies - TOTAL - corresponds to the sum of the values entered in fields 06 The 14, 16, 40 and 41 and must match the value found for the TABLE 7 fields 30, which we'll see next, as well as the TABLE 8 field 38.
TABLE 7 - List of Payment Guides
Indicate the payment slip number used and the respective total.
If you have more than one number, enter them all.
O field 30 must match the total sum of tabs.
TABLE 8 - List of Income Beneficiaries
At the field 31 - Portuguese Tax Identification Number - must indicate the Portuguese TIN of the non-residential income entities.
At the field 32, indicate the TIN that non-resident entities have in their country of residence.
Moving on to field 33, enter the country of residence code.
At the field 34, if applicable, shall indicate on the column D The percentage of ownership held by the non-resident taxable person in the declarant's share capital, and on column S, a percentage held by the declarant in the taxable person's share capital.
Arriving at field 35, the declarant shall refer to the gross value of income and the identification of its type according to table II.
However, in the case of remuneration (income from dependent work):
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- Tick the code 22 (public remuneration) where income is from salaries, wages and other similar remuneration paid by the State or by a political subdivision or local authority (central, regional or local government);
- In all other cases, please indicate the code 15 (dependent work).
In case of pension payment, consider the following:
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- Indicate the code 23 (public pensions) where pensions and other similar remuneration paid by the State or, again, a political subdivision or local authority are concerned;
- In all other cases, please indicate the code 18 (pensions).
At the field 36, indicate tax rate used and identify the tax regime applied, based on the codes of the table I above.
At the field 37, enter the amount of income tax withheld you entered in field 35.
Almost completing the entire document within field 38, shall indicate the sum that corresponds to the total amount retained in the month concerned.
Note that this value must be the same as stated in field 17 of TABLE 6 as well as field 30 of TABLE 7.
Finally, in field 39 shall indicate the Issuer TIF where at issue are income where the obligation to withhold withholding belongs to the registration or depository entities of securities.
If you still have questions after reading this article, contact your Finance Portal through number 217 206 707.
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