What is Model 62 – RIMG?

Model 62 – RIMG is a tax return that entities belonging to a group of companies in Portugal must submit annually to the Portuguese Tax Authority. This return consolidates information on the companies within the group and is essential for tax transparency purposes, monitoring intra-group transactions, and complying with aggregated tax obligations.

SEAF Dispatch No. 158/2025 – XXV

At the end of 2025, the Secretary of State for Tax Affairs (SEAF) issued SEAF Dispatch No. 158/2025 – XXV of 12 December, determining the extension of the deadline for submitting Model 62 – RIMG. This extension aims to provide companies and their accountants with additional time to prepare and validate the data prior to submission, considering the complexity of the required consolidated information.

Portuguese Tax Authority (Portal das Finanças)

Who is affected?

• Corporate groups subject to the obligation to submit the RIMG;
• Entities forming part of such groups (head offices and subsidiaries in Portugal).

Why was the deadline extended?

This decision reflects the need to accommodate companies’ internal processes and the work of accountants and tax advisers, particularly during periods of high volumes of tax obligations at year-end.

Practical Impact on Companies

The extension of the deadline allows for:

✅ Greater accuracy in the compilation of consolidated data;

✅ Reduced risk of errors or omissions in the return;

✅ Improved coordination between financial, tax and accounting departments.

However, the extension does not alter the obligation itself, which remains mandatory for the affected groups, nor does it exempt them from filing — it merely provides greater flexibility in the compliance timetable.

Conclusion:

SEAF Dispatch No. 158/2025 – XXV represents a practical measure to support companies and accountants in complying with an important and complex tax obligation. Extending the deadline for Model 62 – RIMG aligns with the need to improve data quality and reduce compliance pressure during peak tax periods.

How Nominaurea can help its clients:

Nominaurea provides comprehensive support to its clients in managing this and other tax obligations. Services that facilitate compliance with SEAF Dispatch No. 158/2025 – XXV include:
✔ Analysis and preparation of RIMG reports based on consolidated data;

✔ Accounting and tax coordination with a focus on deadline management;

✔ Review and validation of tax information prior to submission;

✔ Specialist support in group company structures and international taxation.