Portugal Annual Personal Income Tax Return (Modelo 3 IRS) — Rosto and Anexo A (Employment and Pension Income)

This file is the source-review record for this document version, per the manual-source-review-v1 practice. It documents the provenance of the published fields and states the current verification claim honestly.

Current claim

• status: draft
• verification.method: manual-source-review-v1
• verification.lastVerifiedAt: 2026-07-08

This is a GovSchema Standard Research cycle (GOV-1765). At the start of this cycle, Portugal stood at 2/6 verticals (DMV via pt/imt/requerimento-carta-de-conducao, GOV-1750; Visa via pt/aima/requerimento-autorizacao-residencia, GOV-1757). The prior Portugal-opening cycle (GOV-1750) had explicitly flagged AT's Modelo 3 IRS return as Portugal's strongest remaining Taxes-vertical candidate: "a genuine, current, rich PDF, but — like Portugal's e-filing-only regime generally — carries no AcroForm layer, a print/reference facsimile rather than a fillable form." This cycle confirmed both halves of that claim directly rather than taking them on faith (see "Sources examined" below), and authored the schema against it.

Why this candidate

GOV-1765's brief named this candidate explicitly (Modelo 3 IRS, already flagged by a prior cycle as the strongest-sourced Taxes candidate for Portugal), so no further candidate screening across Portugal's other open verticals (Business Formation, Passport, National ID) was performed this cycle — consistent with this registry's "when a strong candidate is already identified and matches the brief, author it rather than re-screening everything" convention (e.g. GOV-1671, GOV-1685).

Sources examined

Source 1 (primary source, the Rosto — cover page)

• Authority: Autoridade Tributária e Aduaneira (AT), a service of the Ministério das Finanças.
• Document: Modelo 3, "DECLARAÇÃO DE RENDIMENTOS - IRS", folha de Rosto. The document's own printed stamp reads "MODELO EM VIGOR A PARTIR DE JANEIRO DE 2025", applicable to income years 2015 and following, filed from 01/04/2025.
• URL (cited in source.url): https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/modelos_formularios/irs/Documents/Mod_3_rosto.pdf
• Live-fetch status: PASS. Direct curl -sI, HTTP 200, no login/CAPTCHA/WAF gate. Content-Type: application/pdf, Content-Length: 257370, Last-Modified: Mon, 03 Mar 2025 13:25:20 GMT. Re-confirmed with a fresh curl -sI immediately before finishing this cycle (same 200/257370/application/pdf).
• Byte/structure confirmation: downloaded directly; the first bytes are the literal ASCII %PDF-1.6 (a genuine PDF, not an HTML error page or redirect target). Parsed with pdfjs-dist (legacy/build/pdf.js): 14 pages; page.getAnnotations() returned zero Widget annotations across all 14 pages (3 non-Widget annotations — internal document links — on page 3, no AcroForm fields anywhere) — a flat, print/reference facsimile, not a fillable PDF, confirming the prior cycle's (GOV-1750) own characterization rather than assuming it.
• What it confirms: every Rosto field this document models, verbatim, from both the form's own printed boxes (pages 1-2) and its own embedded "Instruções de Preenchimento do Rosto" (pages 3-14, printed within the same PDF) — a rare case in this registry where the primary source and its own corroborating instructions are the same downloaded file, not two separately-hosted documents.

Source 2 (primary source.documentRef, Anexo A)

• Document: Modelo 3, Anexo A, "RENDIMENTOS DO TRABALHO DEPENDENTE E DE PENSÕES". The document's own printed stamp reads "MODELO EM VIGOR A PARTIR DE JANEIRO DE 2026".
• URL: https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/modelos_formularios/irs/Documents/Mod_3_anexo_A.pdf
• Live-fetch status: PASS. Direct curl -sI, HTTP 200, no gate. Content-Type: application/pdf, Content-Length: 522432, Last-Modified: Fri, 06 Mar 2026 13:10:06 GMT. Re-confirmed live immediately before finishing this cycle.
• Byte/structure confirmation: first bytes %PDF-1.6. pdfjs-dist parse: 13 pages; zero Widget annotations across all 13 pages — same flat, non-fillable structure as the Rosto.
• What it confirms: every Anexo A field this document models — the Quadro 4A income table's código 401 (trabalho dependente) and código 403 (pensões) columns (NIF da entidade pagadora, Titular, Rendimentos, Retenções na fonte, Contribuições, Quotizações sindicais), the full income-code table (código 401-419) and the "Terceira coluna" titular-identification codes, both from Anexo A's own embedded "Instruções de Preenchimento" (pages 3-13); and Quadro 4F.1's current "IRS Jovem" (art. 12.º-B do Código do IRS) election text for income years 2025 and following.

A genuine same-day edition-date discrepancy, investigated and resolved

The Rosto file's Last-Modified (03 Mar 2025) predates Anexo A's (06 Mar 2026) by exactly one year. Rather than assume this meant the Rosto was a stale prior-year file being served alongside a freshly updated Anexo A, this was investigated directly:

• A web search found that Portaria n.º 104/2026/1, de 5 de março approved new Modelo 3 IRS models and filling instructions for income year 2025 (filed 2026), driven by changes from Lei n.º 45-A/2024, de 31 de dezembro (the 2025 State Budget Law) — chiefly an expanded "IRS Jovem" regime, autonomous-taxation changes, and a new productivity/profit-sharing bonus exemption. This corroborating fact was found via multiple secondary sources (Gescriar, ACIAB, lexpoint.pt, all independently returned by a web search) rather than a single one; the primary legal-instrument page itself, https://diariodarepublica.pt/dr/detalhe/portaria/104-2026-1066993467, was also fetched directly and returned HTTP 200, but is a JavaScript single-page-application shell with no server-rendered text — its raw HTML could not itself be used to confirm content, so it is not relied on as a standalone citation here, only as confirmation the URL exists and resolves.
• To test whether the Rosto file was actually stale (i.e. missing a structural change the Portaria required), both documents' own extracted text were searched for the term the Portaria's own summary flagged as the headline change: "IRS Jovem". The term does not appear in the Rosto's extracted text in that sense (the Rosto's own seven "jovem" occurrences are all in the unrelated "criança ou jovem acolhido" — child/young person in foster care — context, Quadro 6C/7C). The term does appear repeatedly in Anexo A's extracted text, specifically in its Quadro 4F ("IRS JOVEM - anos de 2020 a 2024") and the newly added Quadro 4F.1 ("IRS JOVEM — anos de 2025 e seguintes").
• Conclusion: this is a structural fact, not staleness. The Portaria's 2025-and-later "IRS Jovem" expansion is modelled entirely within Anexo A (an employment-income annex), and the Rosto's own cover-page structure required no corresponding amendment this edition cycle — hence AT's CMS genuinely has no reason to have re-touched the Rosto file since March income-year-2025 return.
  1. Both files are the current, correct ones for a 2026-filed,

A legacy mirror was fetched, found live, and found NOT to be a current

cross-verification (disclosed rather than silently used)

A secondary host, www.portaldasfinancas.gov.pt/de/impressos/Mod3.pdf and .../Mod3AnxA.pdf, was found via web search and fetched directly: both returned HTTP 200 (Last-Modified in Feb 2026, genuine %PDF bytes, different byte-lengths and different MD5 hashes than the info.portaldasfinancas.gov.pt files). Rather than citing these as a second independently-confirming mirror of the current form (the mistake this registry's most recent Portugal cycle, GOV-1757/GOV-1760, made with two URLs that turned out never to have existed at all), their own extracted text was checked first: both print "MODELO EM VIGOR A PARTIR DE JANEIRO DE 2009" — a stale, eighteen-year-old legacy edition AT still serves at that path (presumably retained so taxpayers filing late/substitute declarations for very old tax years can still find the applicable historical form), not a live mirror of the current edition. These URLs are not cited in schema.json or as a cross-verification anywhere in this document; they are recorded here only as an explicit negative finding, per this registry's standing instruction to disclose every URL actually checked, live or not, rather than silently omit an inconvenient one.

Field inventory (Phase 2)

All 28 fields[] entries and the 1 documents[] entry, and their exact Rosto/Anexo A location, are listed inline in schema.json's own sourceRef per field/document. Summary by section:

| Section | Representative fields | Modelled scope | |---|---|---| | Rosto Quadro 1-2 | taxOfficeCode, taxYear | Full | | Rosto Quadro 3 | taxpayerANIF, taxpayerADisabilityDegree, taxpayerAArmedForcesDisabled | Core identification only; the sub-70%-disability revision-process campos 02-04 excluded | | Rosto Quadro 4-5-6 | maritalStatus, jointTaxationElection, spouseOrCivilPartnerNIF | Full for the taxpayer/spouse pairing; household dependents (Quadro 6B), afilhados civis, guarda conjunta (Quadro 6B), and acolhimento familiar (Quadro 6C) entirely out of scope | | Rosto Quadro 7 | — | Entirely out of scope (ascendentes/colaterais/famílias de acolhimento) | | Rosto Quadro 8A | fiscalResidenceRegion | Residents only; Quadro 8B (non-residents) and 8C (partial fiscal residence) out of scope | | Rosto Quadro 9 | refundIBAN, associateIBANWithNIF | Full | | Rosto Quadro 10 | declarationNature | Full | | Rosto Quadro 11 | irsConsignmentEntityNIF, irsConsignmentEntityType, alsoConsignSupportedVAT | Full | | Rosto Quadro 12 | anexoACount | Only the Anexo A row of the 12-annex table; Anexos B-L out of scope | | Rosto Quadro 13-14 | — | Entirely out of scope (special-deadline edge cases; agency-reserved box) | | Anexo A Quadro 4A (código 401) | employmentIncomePayerNIF, employmentIncomeTitular, employmentGrossIncome, employmentWithholdingTax, employmentMandatoryContributions, employmentUnionDues | Full for código 401; códigos 402, 407-419 out of scope | | Anexo A Quadro 4F.1 | irsJovemRegimeElection | The election itself; its several eligibility preconditions not separately validated | | Anexo A Quadro 4A (código 403) | pensionIncomePayerNIF, pensionIncomeTitular, pensionGrossIncome, pensionWithholdingTax, pensionMandatoryContributions | Full for código 403; códigos 404-406 (survivor's/alimony/annuity pensions) out of scope | | Anexo A Quadro 4B-4G, 5, 6 | — | Entirely out of scope (payments on account, other deductions, startup-equity incentives, ex-residents regime, pre-2025 IRS Jovem, dependent-student income exclusion, prior-years' income, startup-share disposal) |

Total: 28 fields plus 1 documents[] entry (a conditional supporting-evidence pointer AT may request post-filing). No crossFieldValidation rules or exclusivityGroups are modelled — this schema's scope does not include any pair of fields whose agreement AT's own instructions describe as enforceable (e.g. it does not model the arithmetic that would make an income/deduction cross-check meaningful).

Access notes and judgment calls

1. The Rosto prints no free-text "name" field for the taxpayer. Unlike pt/aima/requerimento-autorizacao-residencia's Modelo 1 (a printed/photocopied, hand-filed form), Modelo 3 is filed exclusively through an authenticated Portal das Finanças session; the taxpayer's name is looked up server-side from their NIF, not re-typed on the form. taxpayerANIF is therefore the only taxpayer-identifying field this schema models, matching the Rosto's own printed boxes exactly (NIF, Incapacidade Grau, F.A.) rather than inventing a fullName field the source does not have.
2. spouseOrCivilPartnerNIF merges two alternative source locations into one field. The Rosto asks for the spouse/civil-union partner's NIF at Quadro 5A campo 01 when joint taxation is elected, or at Quadro 6 campo 01 (identifying the partner in Quadro 6A) when separate taxation applies — two mutually-exclusive printed locations for what is, from an applicant's point of view, the same fact (their spouse's NIF). This schema models the single resulting value rather than two parallel fields, since only one of the two locations is ever filled in for any given filer.
3. taxpayerADisabilityDegree excludes the form's own conditional sub-fields for a declared degree below 60% (campos 02-04 of Quadro 3: whether the degree resulted from a revision/re-evaluation process, the year that process occurred, and the prior degree/year of recognition). This is a narrow procedural branch relevant only to a specific disability-administrative history, not part of the common salaried- employee/pensioner case this schema is scoped around.
4. fiscalResidenceRegion is bounded to Quadro 8A (residents). Quadro 8B (non-residents, with its own representative-NIF/country-of-residence/ EU-EEA-taxation-election sub-fields) and Quadro 8C (partial fiscal residence, for a filer who was resident and non-resident in the same year) are both out of scope, consistent with this schema's "Portuguese- resident salaried employee/pensioner" common-case framing — the same kind of resident-only bounding pl/mf/zeznanie-pit-37 applied to its own scope.
5. anexoACount is the only surviving field from Quadro 12's 12-annex table. The Rosto's own Quadro 12 lets a filer declare a quantity for each of Anexos A through L plus "Outros documentos"; since this schema only models Anexo A, only that row is captured. A filer who actually needs Anexo B (business/professional income), F (rental income), G (capital gains), J (foreign income), or any of the other eight annexes would need a schema this registry does not yet publish — the schema's own top-level description discloses this explicitly rather than silently.
6. employmentIncomeTitular/pensionIncomeTitular only model the Sujeito Passivo A/B values, not the further dependent-holder codes (D1, D2, AF1, DG1, etc.) Anexo A's own "Terceira coluna" instructions define for income belonging to a dependent, afilhado civil, or dependente em guarda conjunta — consistent with this schema not modelling the Rosto's Quadro 6B/6C dependents tables at all.
7. irsJovemRegimeElection models the election itself, not its eligibility. Anexo A's own Quadro 4F.1 instructions list seven cumulative preconditions (age ≤35 at 31 December, not a dependent, ≤10 prior years of Categoria A/B income, no current or prior non-habitual-resident status, no current or prior scientific-research tax incentive, no current or prior ex-residents regime, regularized tax situation) before a taxpayer may validly answer "Sim." This schema captures the yes/no election value as declared; it does not itself validate the preconditions, the same treatment pl/mf/zeznanie-pit-37 gave its own reliefForYoungPeople/reliefForReturnees boolean elections rather than re-deriving eligibility logic AT's own systems are the authority on.
8. No requiredWhen gate was placed on irsConsignmentEntityType against irsConsignmentEntityNIF. An earlier draft of this schema did write requiredWhen: { field: "irsConsignmentEntityNIF", notEquals: "" }, intending "required only once the taxpayer actually named a consignment beneficiary." This is a known bug class in this registry (documented in this project's own working notes on a prior cycle): under a literal leaf-compare evaluator, an absent optional field is undefined, and undefined !== "" evaluates true — so the condition would have misfired as "always required" for every filer, not just those who filled in the NIF. There is no safe leaf-compare condition in the GSP-0013 Condition grammar for "field is present" against an absent (not merely empty-string) optional field. The requiredWhen was removed before this schema was finalized; the relationship between the two fields is instead described in irsConsignmentEntityType's own description.
9. No AcroForm-based field types, patterns, or maxLengths are asserted for NIF fields (taxpayerANIF, spouseOrCivilPartnerNIF, employmentIncomePayerNIF, pensionIncomePayerNIF, irsConsignmentEntityNIF) beyond type: "string", consistent with this registry's existing Portuguese-jurisdiction precedent (pt/imt/requerimento-carta-de-conducao's own taxIdentificationNumber field carries no digit-count pattern either) rather than asserting an unverified 9-digit constraint neither source PDF's own text states explicitly.
10. No documents[].signatureDeclaration/attestation is modelled. Unlike pl/mf/zeznanie-pit-37 (a printable, hand-signable paper form) or pt/aima/requerimento-autorizacao-residencia (a photocopy-and-mail form with its own printed DECLARAÇÃO/signature block), Modelo 3 is "obrigatoriamente entregue por transmissão eletrónica de dados" (mandatorily filed by electronic data transmission) through an authenticated portal session — the PDF itself carries no signature block to model. The one documents[] entry this schema does carry (householdCompositionSupportingEvidence) reflects AT's own disclosed post-filing evidence-request power, not a filing-time attachment.

Test run (Phase 3)

No live submission was attempted: Modelo 3 is filed exclusively through an authenticated Portal das Finanças session (personal password/Chave Móvel Digital), and submitting fabricated taxpayer data against Portugal's live tax administration is not a safe or reversible action.

Instead, one fully hand-constructed mock record was built from this document's own field inventory (a mainland-resident single salaried employee, first declaration of the year, one employer, no pension income, no IRS Jovem election, no IRS/IVA consignment) and checked against schema.json's own fields[] (type/validation/required) compiled into a JSON Schema draft 2020-12 document, validated with ajv, plus a small hand-rolled evaluator for this document's two requiredWhen conditions (both field/in leaves: jointTaxationElection and spouseOrCivilPartnerNIF, both gated on maritalStatus):

``` $ node validate_instance.mjs registry/pt/at/declaracao-rendimentos-irs-modelo-3/1.0.0/schema.json mock_modelo3.json Static (required/type/pattern/enum) validation: PASS requiredWhen conditional validation: PASS

OVERALL: PASS ```

Negative controls, run against the same script to confirm it actually catches violations rather than passing vacuously:

``` $ # taxOfficeCode removed — violates required: true Static (required/type/pattern/enum) validation: FAIL - must have required property 'taxOfficeCode'

$ # maritalStatus set to "married", jointTaxationElection and $ # spouseOrCivilPartnerNIF both omitted — violates requiredWhen requiredWhen violation: jointTaxationElection is required when maritalStatus in [married, civil_union] requiredWhen violation: spouseOrCivilPartnerNIF is required when maritalStatus in [married, civil_union] requiredWhen conditional validation: FAIL

$ # maritalStatus set to "married", jointTaxationElection "no", $ # spouseOrCivilPartnerNIF supplied Static (required/type/pattern/enum) validation: PASS requiredWhen conditional validation: PASS OVERALL: PASS

$ # taxYear set to 2010 — violates the 2015-2100 minimum/maximum range Static (required/type/pattern/enum) validation: FAIL - must be >= 2015 ```

Both meta-schema validators were run against the finished document and pass clean:

``` $ node tools/validate.mjs registry/pt/at/declaracao-rendimentos-irs-modelo-3/1.0.0/schema.json ok registry/pt/at/declaracao-rendimentos-irs-modelo-3/1.0.0/schema.json

1/1 document(s) passed.

$ node tools/validate-ajv.mjs registry/pt/at/declaracao-rendimentos-irs-modelo-3/1.0.0/schema.json ok registry/pt/at/declaracao-rendimentos-irs-modelo-3/1.0.0/schema.json [v0.3]

1/1 document(s) validated against the meta-schema (ajv 2020-12). ```

Cross-References

• Prior cycle: GOV-1750 — Portugal DMV opening, explicitly flagged Modelo 3 IRS as Portugal's strongest-sourced remaining Taxes candidate.
• Portugal's 1st vertical: pt/imt/requerimento-carta-de-conducao (DMV, GOV-1750).
• Portugal's 2nd vertical: pt/aima/requerimento-autorizacao-residencia (Visa/residence status, GOV-1757, review-gated GOV-1760).
• Closest scope precedent: pl/mf/zeznanie-pit-37 (Poland's PIT-37, GOV-1691) — a national annual personal income tax return for the employee/pensioner common case, no AcroForm layer, self-documenting primary source, same bounded-scope methodology.
• Portugal by vertical: now 3/6 (DMV, Visa, Taxes); Business Formation, Passport, and National ID remain open backlog candidates.
• Global Taxes vertical: unaffected at the global-100%-jurisdiction level (already closed), this is a new jurisdiction gaining its first Taxes-vertical schema.

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Verified by: Standards Engineer, via GOV-1765 research cycle Verified at: 2026-07-08 Next Review: 2027-01-08 (annual; sooner if a new Portaria supersedes the current Modelo 3 edition before then)