According to an order from the Secretary of State for Tax Affairs, Cláudia Duarte, signed on Friday, these rural fires “have a significant impact on the affected areas, with citizens and companies facing difficulties in complying with their tax obligations in a timely manner”.

The decision to extend the deadline for all those affected by the major rural fires that occurred between 15 and 20 September in the central and northern regions of mainland Portugal to comply with their tax obligations is part of the Government's declaration of a state of emergency, through Council of Ministers Resolution No. 126-A/2024 of 18 September, providing for exceptional measures and support to be granted to the affected populations, companies, associations and municipalities.

“In this context, in order to mitigate the impact of these incidents, it is also important to grant an exemption from the application of fines and penalties for non-compliance with tax obligations”, reads the order signed by the Secretary of State for Tax Affairs.

The government determines “the exemption from the application of increases or penalties for delays in complying with tax, reporting and payment obligations”, in which the deadline ended between 15 and 20 September, “provided that these tax obligations are complied with by 30 September”.

Another measure is that “the payment of tax due resulting from periodic VAT [value added tax] declarations, under the monthly and quarterly regimes, to be submitted in September 2024, can be made by September 30, 2024, without any surcharges or penalties”.

According to the dispatch of Secretary of State Cláudia Duarte, citizens and companies in the areas affected by the fires must request exemption from surcharges and penalties, which applies “to taxpayers and certified accountants who have their residence or tax domicile in the areas covered by the territorial scope delimited” in the Council of Ministers resolution declaring the state of calamity.

The Government document determines that the territorial scope to be considered for the purposes of exceptional measures and support “is delimited by a resolution of the Council of Ministers, based on the technical assessment of the National Emergency and Civil Protection Authority (ANEPC) and the Institute for Nature Conservation and Forests (ICNF)”.

The state of calamity is applied in cases of major disasters and is the highest level of intervention provided for in the Civil Protection Framework Law, after the alert and contingency situation.