Extension of the deadline for submitting the “IRC Model 22” CIT return
Relative to 2025
Extension of the deadline for submitting the “IRC Model 22” CIT return for 2025 until June 19, 2026
As a result of the publication of order No. 68/2026-XXV, of the Secretary of State for Tax Affairs, the deadline for submitting the 2025 IRC Model 22 declaration and the respective payment has been extended to June 19, 2026, for entities whose tax period coincides with the calendar year, without any increases or penalties.
This deadline has been extended in view of the impact of the storms that occurred earlier this year on the business sector, which significantly affected most of the national territory. The new deadline applies to all companies and entities subject to Corporate Income Tax operating in Portugal, regardless of whether they were directly affected by the adverse weather conditions.
This deadline has been extended in view of the impact of the storms that occurred earlier this year on the business sector, which significantly affected most of the national territory. The new deadline applies to all companies and entities subject to Corporate Income Tax operating in Portugal, regardless of whether they were directly affected by the adverse weather conditions.
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