Portal das Finanças adds new mandatory field to Modelo 3 IRS return, affecting all residents with foreign income.
Why it matters. This new mandatory field in the Modelo 3 IRS return will require you to report all foreign income. Similar to the January 2026 AIMA update, ensure that your return accurately reflects any foreign earnings by March 31.
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Read the official source (linked below) for the full text and exact dates.
View the official MoF record ↗
This post summarizes a change detected at an official public source, for people living abroad. It is general information, not legal, immigration, or tax advice. Always confirm effective dates, scope, and eligibility against the official record, and consult qualified counsel for your situation.