The taxable income of real estate leased or partially leased, referred to 2022, is determined through the filling of the annual tax return “Modelo 1”which must be delivered in Tax Office until the end of January 2023.
The annual tax return – named “Modelo 1”, must be delivered by any person or corporations that own a rented property at the Tax Offices where each real estate is located.
The submission of this tax return presumes that the real estate has been previously registered at the corresponding Tax Office.
The submission of this annual declaration may result in the settlement of the tax, due on the income related to lease and that hasn’t subject to withholding which must be paid until the last business day of March 2023.
When the property is not leased the real estate tax is due based on the patrimonial value and must be paid in until the last business day of March 2023, however, upon request of the taxpayer may be paid in instalments.
Oncorporate with experience in the Angolan market remains at your disposal to deliver the model 1 to the respective tax office.
