The Portuguese Government approved a measure of transitional nature applicable to 2015 tax return.  

Decree-Law number 5/2016, of February 8, allows the Portuguese taxpayers to report their health, education and training expenses and expenses related with real estate and elderly homes that have not been duly communicated through E-Fatura.

Taxpayers may also report through the Portuguese Tax Authority website their health, education and training expenses incurred outside of the European Union and the European Economic Area with which there is an information exchange system for tax matters.