Portugal’s Tax Authority (AT) has clarified that student accommodation in residences can be treated as education expenses, even when formalized as a service contract rather than a standard rental agreement. The clarification followed a query from a Madeira family whose son studies in Porto. To qualify, the student must be under 25 and enrolled at an institution located more than 50 km from the family home. Taxpayers can claim 30% of education expenses, with a base cap of €800, rising to €1,100 when accommodation costs are included. IRS tax returns must be submitted by June 30. Material taken from https://t.me/s/portugalpages