Ordinance No. 33/2024 of January 31 approved the new form for the DMR Model declaration – “Monthly Remuneration Statement”, to be filed starting January 2024.

In this regard, Circular Letter no. 20265 was published on February 7, 2024, in order to clarify the changes introduced to this declarative form by the above-mentioned Ordinance and the procedure for filing the declaration.

Regarding the DMR model:

Table 7

This field has been changed to “Identification of the Certified Accountant or Substitute Certified Accountant”, as the deadlines for the Substitute Accountant to fulfil their reporting obligations are different, and mention whether there is a justifiable long-term impediment or a justifiable short-term impediment.

Filling instructions:

Table 5 (field 04)

1. Amendment in the scope of income code A19, to be used for

- Income earned up to 30/06/2023, when it relates to remuneration for dependent work earned as compensation for moving the taxpayer´s normal workplace abroad;

- Income earned from 01/07/2023 onwards, when it relates to labour remuneration earned by taxable persons exercising public functions or commissions abroad, serving the Portuguese State.

2. 4 new codes have been created to identify the “Type of Income”

- Category A Income – Dependent Work

  • A69 – Income from dependent work earned in crypto-assets – years 2024 and onwards;

- Exempt income subject to aggregation

  • A82 – Amounts attributed to employees as profit participation in the part that doesn´t exceed the limits provided for in article 236 of Law no. 82/2023 from 29 December – year 2024

- Non-taxable income (article 2 and 2-A of the IRS Code)

  • A27 – “Compensation due to the employee for additional expenses incurred with telework”, in the part that doesn´t exceed the limits set out in article 2 of Ordinance no 292-A/2023, of 29 September – 2024 and subsequent years.

- Exempt income

  • A40 – Employment income – Use of a permanent home, in Portugal, provided by the employer, insofar as it doesn´t exceed the limit of the rents provided for in the Rental Support Program, approved by Decree-Law no. 68/2019. From 22 May (article 234 of Law no. 82/2023, of 29 December) – years 2024 to 2026.