Portal das Finanças adds new mandatory field to Modelo 3 IRS return — affects all residents with foreign income.

Portal das Finanças adds new mandatory field to Modelo 3 IRS return — affects all residents with foreign income.

Why it matters. This change will require you to include any foreign income in your Modelo 3 IRS return, similar to the January 2026 AIMA update. Ensure that your return accurately reflects all sources of income, as failure to do so could lead to penalties. This is the third AIMA change in six weeks, suggesting a broader focus on tax compliance for expats.
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Read the official source (linked below) for the full text and exact dates.