Portuguese Tax Returns: Annex SS (Social Security)
Filling out Annex SS of the IRS tax return is obligatory, even if you don't pay into the Portuguese Social Security scheme, there are only a few exemptions such as for self-employed individuals who work in Portugal on a temporary basis and who prove that they are in a compulsory social protection system in another country.
Section 1
Select the income tax regime. It is most likely, for an Alojamento Local (local holiday accommodation), that you are on the Simplified Regime. You can check this by consulting your 'Declaração de Início de Atividade' document.
Section 2
Confirm the year of income received.
Section 3
Enter your NIF and Portuguese Social Security number, if you have one.
Field 8 should be checked if you have not earned any category B income.
Section 4
Enter your GROSS holiday rental income received in field 406, (general business services).
Section 5
This only applies if you have organised accounts (as opposed to Simplified Regime).
Section 6
This only applies if 80% of the income received comes from the same person/entity and is 6 times the value of the IAS (€2,515.32).
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