Some Portuguese people are paying income tax on inheritances when they don´t need to — and they may be able to get their money back.

Many people still believe that inheritances must be declared on their income tax return, but in Portugal this is not the case in most situations.
Inheritances between direct family members, such as parents, children, grandparents, grandchildren, and spouses, are exempt from taxation. In these cases, there is no obligation to pay either Personal Income Tax (IRS) or Stamp Duty.
The issue arises when heirs, unaware of the rules, declare the amounts received as income on their tax return, resulting in the payment of tax that was not actually due.
Anyone who has made this mistake within the last four years may be able to correct the situation by submitting an amended tax return and requesting a refund of the excess tax paid.
However, inheritances between siblings, uncles, aunts, nephews, nieces, or other relatives remain subject to a 10% Stamp Duty rate.