pt-irs-runbook
Portugal IRS Filing Runbook
A diagnostic runbook for Portuguese personal income tax (IRS). Each symptom is a filing situation; each decision tree routes from the situation to the correct annex, autonomous rate, and deadline, then terminates in a concrete filing action or a clear "escalate to a contabilista certificado for {reason}".
Not tax advice. This skill encodes the CIRS and Portal das Finanças rules as verified on the cited dates. Tax rates and thresholds change with each Orçamento do Estado. Always confirm figures against the live Art. 68/72 text and the official Modelo 3 / IRS automático screens before submitting, and involve a contabilista certificado for anything non-routine. Default income year is 2025 (return filed 1 Apr – 30 Jun 2026) unless stated otherwise.