Filing the Modelo 1 After a Death in Portugal: The 3-Month Stamp Duty Deadline

The Modelo 1 do Imposto do Selo is the tax declaration that the Portuguese government requires after every death. It's not optional. Even if every heir is exempt from stamp duty — which is common when only spouses and children inherit — the declaration must still be filed. Missing the deadline triggers automatic fines and interest charges from the Autoridade Tributária.

The Deadline

The Modelo 1 must be submitted by the end of the third calendar month following the month of death. If someone dies on March 15, the deadline is June 30. If they die on January 3, the deadline is April 30.

This isn't three months from the date of death — it's by the end of the third month after the month of death. The distinction matters.

Who Files

The Cabeça de Casal (head of estate) is legally responsible for filing the Modelo 1. In most cases, this is the surviving spouse. If no spouse exists, the role falls to the closest heir by statutory hierarchy (children, then parents, then siblings).

The filing can be done in person at the local Finanças office (Serviço de Finanças) or online through the Portal das Finanças (portaldasfinancas.gov.pt). Filing online requires a NIF and a Portal das Finanças password — which is sent by post to a Portuguese address.

What the Modelo 1 Contains

The declaration includes:

The main form (Modelo 1): Identifies the deceased, the Cabeça de Casal, the date and place of death, and the declared heirs.

Anexo I (Asset Schedule): A detailed inventory of every Portuguese-situs asset owned by the deceased at the time of death:

• Real estate — listed by property article number (artigo matricial), with the tax valuation (Valor Patrimonial Tributário) from the caderneta predial
• Bank account balances — as of the date of death, from each Portuguese bank
• Vehicles — registration numbers and current valuations
• Securities, investments, and other financial products
• Any other assets subject to stamp duty

Each real estate asset must include its caderneta predial reference, which you can obtain from the Portal das Finanças or the local Finanças office.

The NIF Problem

Before the Modelo 1 can be filed, several NIF-related prerequisites must be met:

1. The deceased's NIF must be identified (from old tax records, property documents, or bank correspondence)
2. The Cabeça de Casal's NIF must be active
3. A dedicated NIF for the undivided estate (Herança Indivisa) must be requested from Finanças — this separate NIF is required before the stamp duty declaration can be submitted
4. All named heirs should ideally have NIFs, though they're not all required at the Modelo 1 stage

For non-EU heirs (UK post-Brexit, US, Canadian, Australian), obtaining a NIF requires appointing a Portuguese fiscal representative — which takes time. If you're close to the three-month deadline and non-resident heirs still lack NIFs, consult a Portuguese lawyer about filing a partial declaration to preserve the deadline.

When Stamp Duty Is Actually Owed

The 10% stamp duty (Imposto do Selo) on inherited Portuguese assets applies only to non-exempt heirs: siblings, nieces, nephews, unmarried partners (without a qualifying registered de facto union), and non-family beneficiaries.

Spouses, children, grandchildren, parents, and grandparents are completely exempt.

Even when the entire estate passes to exempt heirs, the Modelo 1 must still be filed. The tax authority uses it to update the ownership records in its database and to confirm that no non-exempt transfers are being concealed.

What Happens If You Miss the Deadline

Late filing results in:

• Automatic fines (coimas) calculated based on the delay length
• Interest charges on any unpaid stamp duty
• Potential audit attention from the Autoridade Tributária

The fines apply to the Cabeça de Casal personally. If you realize you've already missed the deadline, file as soon as possible — the penalties increase with the length of the delay, but filing late is far better than not filing at all.

Notifying Finanças of the Death

Separately from the Modelo 1, the Cabeça de Casal should notify the deceased's assigned Finanças office of the death and request the estate NIF. This can be done in person or through the e-Balcão online portal. Bring the Assento de Óbito and your own identification.

This notification triggers the tax authority to update the deceased's NIF status and creates the administrative record needed for the subsequent Modelo 1 filing.

The complete expat estate guide includes a Stamp Duty Worksheet with line-by-line instructions for the Modelo 1 and Anexo I, along with a timeline showing how to meet the deadline even when heirs are scattered across multiple countries.

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