{"id":4410,"date":"2025-12-18T13:34:54","date_gmt":"2025-12-18T13:34:54","guid":{"rendered":"https:\/\/www.nominaurea.pt\/?p=4410"},"modified":"2025-12-18T13:51:28","modified_gmt":"2025-12-18T13:51:28","slug":"seaf-dispatch-no-158-2025-xxv-extension-of-deadlines-for-the-model-62-rimg-return","status":"publish","type":"post","link":"https:\/\/www.nominaurea.pt\/en\/noticias\/seaf-dispatch-no-158-2025-xxv-extension-of-deadlines-for-the-model-62-rimg-return\/","title":{"rendered":"SEAF Dispatch No. 158\/2025 \u2013 XXV: Extension of Deadlines for the Model 62 (RIMG) Return"},"content":{"rendered":"<p><strong>What is Model 62 \u2013 RIMG?<\/strong><\/p>\n<p>Model 62 \u2013 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.<\/p>\n<p><strong>SEAF Dispatch No. 158\/2025 \u2013 XXV<\/strong><\/p>\n<p>At the end of 2025, the Secretary of State for Tax Affairs (SEAF) issued <strong>SEAF Dispatch No. 158\/2025 \u2013 XXV of 12 December<\/strong>, determining the extension of the deadline for submitting Model 62 \u2013 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.<\/p>\n<p>Portuguese Tax Authority (Portal das Finan\u00e7as)<\/p>\n<p><strong>Who is affected?<\/strong><\/p>\n<ul>\n<li>Corporate groups subject to the obligation to submit the RIMG;<\/li>\n<li>Entities forming part of such groups (head offices and subsidiaries in Portugal).<\/li>\n<\/ul>\n<p><strong>Why was the deadline extended?<\/strong><\/p>\n<p>This decision reflects the need to accommodate companies\u2019 internal processes and the work of accountants and tax advisers, particularly during periods of high volumes of tax obligations at year-end.<\/p>\n<p><strong>Practical Impact on Companies<\/strong><\/p>\n<p>The extension of the deadline allows for:<\/p>\n<p>\u2705 Greater accuracy in the compilation of consolidated data;<\/p>\n<p>\u2705 Reduced risk of errors or omissions in the return;<\/p>\n<p>\u2705 Improved coordination between financial, tax and accounting departments.<\/p>\n<p>However, the extension does not alter the obligation itself, which remains mandatory for the affected groups, nor does it exempt them from filing \u2014 it merely provides greater flexibility in the compliance timetable.<\/p>\n<p><strong>Conclusion:<\/strong><\/p>\n<p><strong>SEAF Dispatch No. 158\/2025 \u2013 XXV<\/strong> represents a practical measure to support companies and accountants in complying with an important and complex tax obligation. Extending the deadline for Model 62 \u2013 RIMG aligns with the need to improve data quality and reduce compliance pressure during peak tax periods.<\/p>\n<p><strong>How <a href=\"https:\/\/www.nominaurea.pt\/en\/\">Nominaurea<\/a> can help its clients:<\/strong><\/p>\n<p><a href=\"https:\/\/www.nominaurea.pt\/en\/\">Nominaurea<\/a> provides comprehensive support to its clients in managing this and other tax obligations. Services that facilitate compliance with <strong>SEAF Dispatch No. 158\/2025 \u2013 XXV<\/strong> include:<br \/>\n\u2714 Analysis and preparation of RIMG reports based on consolidated data;<\/p>\n<p>\u2714 Accounting and tax coordination with a focus on deadline management;<\/p>\n<p>\u2714 Review and validation of tax information prior to submission;<\/p>\n<p>\u2714 Specialist support in group company structures and international taxation.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>What is Model 62 \u2013 RIMG? Model 62 \u2013 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 [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":395,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[142,140,143,139,141],"class_list":["post-4410","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-publications","tag-accounting-services","tag-corporate-taxation","tag-rimg","tag-seaf-dispatch-no-158-2025","tag-tax-consulting"],"_links":{"self":[{"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts\/4410","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/comments?post=4410"}],"version-history":[{"count":1,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts\/4410\/revisions"}],"predecessor-version":[{"id":4411,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts\/4410\/revisions\/4411"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/media\/395"}],"wp:attachment":[{"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/media?parent=4410"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/categories?post=4410"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/tags?post=4410"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}