1% IRS CONSIGNMENT CAMPAIGN
TRANSFORM 1% OF YOUR IRS INTO JOY AT NO COST TO YOU !
Donating 1% of your personal income tax (IRS) does not involve any cost or loss of tax benefit.
When you fill in your tax return in Form 3 – Table 11 Field 1101 – Private Solidarity Institutions, enter our NIF: 506 133 729.
CONSULT THE FAQ’S TO CLARIFY YOUR DOUBTS
FAQ´S IRS
What is the IRS consignment?
It’s a fiscal solidarity measure that allows taxpayers to help institutions and associations with a part of their taxes. When consigning the IRS, the taxpayer allocates 1% of the amount of this tax that would revert to the State to an entity of their choice, among those covered by this option. Each year, the Tax Authority (AT) publishes the list of institutions covered by this measure.
How can I consign my IRS?
The method for those who submit their IRS automatically or not is different:
Automatic declarations:
• Access the IRS Pre-Settlement and select the option “Assign 1% of IRS”.
• Choose the 2nd option: “Private social solidarity institutions or public utility legal entities”.
• Enter the NIF of Operação Nariz Vermelho: 506 133 729.
Non-automatic declarations:
• On the Cover Page, find Box 11.
• Select field 1101: “Private social solidarity institutions or public utility legal entities”.
• Enter the NIF of Operação Nariz Vermelho: 506 133 729.
• Select the IRS field to assign your IRS.
When do I make the IRS consignment?
When filling out or pre-filling the income tax return. The IRS starts to be submitted every year on April 1st, but taxpayers have the option of pre-filling the declaration or, in the case of automatic IRS, checking in advance whether the IRS assignment field has been filled out.
Who can make the IRS consignment?
All taxpayers who file their income tax return in Portugal.
Can the institution identify all the people who have consigned to it?
No. The IRS assignment is completely anonymous. The institution has no way of knowing each individual person who has consigned, only the total amount assigned.
I submit an automatic IRS return. Can I consign as well?
Yes. Before submitting the automatic return, taxpayers covered by the automatic IRS can check the consignment option and fill in or confirm the NIF of the institution to which they wish to consign 1% of the IRS that the State should receive..
Can IRS payers consign?
Yes. IRS consignment is optional, but it is a right of all taxpayers. The State allows taxpayers to choose if they wish to consign 1% of the percentage of this tax that would otherwise revert to the State, so whether you receive or pay IRS, you can always consign.
Can I find out how much I donated through the consignment?
Yes. The IRS settlement note contains information about the entity to which the consignment was made and the amount consigned.
How much does it cost to make an IRS consignment?
It costs nothing. There is no cost to the taxpayer, the 1% consigned comes from the amount that would go to the State.
Why is IRS assignment so important for social institutions in Portugal?
IRS assignment is one of the preferred ways to support a cause or association, and as the number of people who consign the IRS has been increasing year after year, the Third Sector institutions have been able to count on this help as part of their annual budget.
In the case of ONV, IRS assignment is the first source of income, representing 1/3 of the annual budget.
If it is so important, why do so many people still not do it?
Often, due to lack of knowledge about the process, or because they are unaware that this option is available. In addition to lack of knowledge, it is also important to consider that a significant portion of the population does not take care of their own IRS – asking for help from family members, acquaintances or professionals in the financial area, and, therefore, being left out of the process unless they specifically ask for it to be done.
If I am not the one submitting my IRS, can I still consign?
Yes, just ask your accountant or the person who helps you fill out your income tax return to remember to fill in the IRS assignment field with the NIF of the institution to be supported.
Until when can I consign my IRS?
During the entire period for submitting income tax returns, that is, until June 30 2025.
New article from the Centre for Studies and Research - "The Void"
The Centre for Studies and Research has launched a new scientific article entitled “The Void“. This text, with the participation of ISPA assistant professor António Gonzalez, talks about the work of the Clown Doctors in Paediatric Oncology. About unique, unrepeatable stories.
Read the full article here.
