Extension of the Deadline for Submission of Modelo 22 (CIT) and IES/DA Declaration

Following the difficulties in accessing the Tax Authority Portal caused by the nationwide power outage in Portugal, and considering that around 40% of CIT declarations (Modelo 22) are still pending submission, as well as the need to ensure the quality of the accounting and tax data reported through the IES/DA declaration, Order No. 2/2025-XXV issued by the Secretary of State for Tax Affairs establishes that, without any additional charges or penalties:

• The annual Corporate Income Tax return (Modelo 22), related to fiscal year 2024 for taxpayers whose tax year coincides with the calendar year, and the corresponding payment, may be submitted up until June 30, 2025;

  
  

• The submission of the IES/DA may be completed up until July 25, 2025.

  
  

• The submission of the Fiscal Dossier and the Transfer Pricing Documentation File may also be completed by July 25, 2025.