Pt Irs Employees Investment

Portuguese personal income tax (IRS) for tax year 2026 for residents who earn a salary (Category A), a pension (Category H), investment income (Category E dividends and interest), rent (Category F) or capital gains on shares and property (Category G). Covers the 2026 IRS bands of CIRS art. 68 as set by the 2026 State Budget (Lei 73-A/2025), the solidarity surcharge, the specific deduction for employees and pensioners, deductions from the tax (dependants, general family expenses, health, education, rent, invoice VAT), IRS Jovem, the 28% and 25% special rates and the option to aggregate, the reduced rates for long residential leases, the 50% inclusion of property gains and main-home reinvestment, joint or separate filing, the Modelo 3 return and IRS automatico, late filing fines and interest. Trigger on: 'IRS Portugal employee', 'Modelo 3 2026', 'Anexo A', 'Anexo E', 'Anexo F', 'Anexo G', 'englobamento', 'rendas IRS 25%', 'mais-valias imoveis 50%', 'deducoes a coleta', 'IRS Jovem 2026',

mkdir -p ~/.claude/skills/pt-irs-employees-investment
curl -L https://claudskills.com/skills/pt-irs-employees-investment/SKILL.md \
  -o ~/.claude/skills/pt-irs-employees-investment/SKILL.md

@misc{pt-irs-employees-investment-2026,
  author    = {openaccountants},
  title     = {Pt Irs Employees Investment [Claude Code skill]},
  year      = {2026},
  publisher = {ClaudSkills},
  url       = {https://claudskills.com/skills/pt-irs-employees-investment/}
}