Modelo 3 is one declaration with a set of annexes attached to it. Most of the difficulty is not the form — it is knowing which annexes your situation requires, and knowing whether the thing you filed actually landed.
The window, and the deadline that does not move
The return is filed between 1 April and 30 June, for every kind of income. There is no separate date by income type any more, and no paper route — the Portal das Finanças is the only channel.
For 2026 the window runs Wednesday 1 April to Tuesday 30 June, so the distinction does not bite this year — but it does in the years it lands on a weekend, and the IVA dates in the same calendar move where this one does not.
30 June closes something else too
It is also the deadline for choosing joint or separate taxation as a couple. The default is separate, so a couple who intended to file jointly and simply ran out of time have made the other choice by not making it.
Which anexos apply
The Rosto is the return itself. The annexes attach to it, and they divide in a way that catches people out: some are filed once per household, others once per person.
| Scope | Annexes |
|---|---|
| One per household | A, E, F, G, G1, H |
| One per person | B, C, D, J, L, SS |
| Annex | When |
|---|---|
| B | Category B income under the simplified regime, or isolated acts |
| C | Category B income under organised accounting |
| J | Income obtained abroad, and foreign accounts |
| L | The NHR or IFICI regime |
Anexo SS, and its four conditions
Anexo SS is required only when all four of these hold at once — not when any one of them does:
- You provided services to business entities.
- You were subject to mandatory Social Security contributions.
- The income reached the threshold — our sources give €3,055.56, but with no statutory citation and no date, so treat it as the one figure here to confirm.
- More than 50% of it came from a single entity.
How to tell it was received
This is the part worth knowing before you need it. Immediately after submission the return shows as received and awaiting validation — and in that state the declaration number is empty.
This is measured behaviour rather than documentation: it is what the portal does on a real filing, observed on real returns.
When is the Modelo 3 deadline in Portugal?
The return is filed between 1 April and 30 June, for all income types. The Code applies 30 June whether or not it is a business day, so unlike IVA deadlines it does not move to the following Monday.
Which Modelo 3 annex do I use for freelance income?
Anexo B for Category B income under the simplified regime or for isolated acts, and Anexo C where organised accounting applies.
Which annex is for foreign income?
Anexo J, which covers income obtained abroad and foreign accounts.
When do I have to file Anexo SS?
Only when all four conditions hold together: services provided to business entities, mandatory Social Security contributions, income at or above the threshold, and more than 50% of that income from a single entity. The threshold is given as €3,055.56 in our sources, but without a citation — confirm it before relying on it.
Can I still choose joint taxation after 30 June?
No. 30 June also closes the joint-or-separate election, and the default is separate — so missing it makes the choice by omission.
My submitted return has no declaration number. Did it fail?
No. Immediately after submission the return shows as received and awaiting validation, and the declaration number is empty until central validation assigns one. Confirm by the reception date rather than by the number.