How to generate the asset tax maps (Forms 31 and 32)

What is it for?

At the end of each fiscal year, the company keeps the asset maps in its tax documentation file: Form 32 (Modelo 32) (the year's depreciation and amortisation, with the part not accepted for tax purposes) and Form 31 (Modelo 31) (capital gains and losses on assets sold or scrapped). The Tax maps of the assets window generates both, plus the Fixed Asset Board, from the asset forms, as PDF, XLSX or CSV, and, once the fiscal year is closed, archives all three as PDF. Pending validation by a certified accountant: obligation and content of the maps (Regulatory Decree (Decreto Regulamentar) no. 25/2009, art. 21; Corporate Income Tax Code (CIRC), art. 130).

When to use it?

• At year-end closing, after processing December's depreciation: to check the maps and, after closing the fiscal year, archive them.
• Before the closing, to see how the non-accepted quota and the year's gains and losses will look (the figures can still change).
• To prepare the Corporate Income Tax (IRC) return: the non-accepted quota and the tax gains and losses come from these maps.

Where to find it?

Accounting › Close › Year-end closing panel (in the Year-end closing group). At the bottom of the page, in Supporting lists, click Tax maps of the assets.

Before you start

• Your profile is Certified Accountant / Fiscal Manager. Steps 1 to 9, including Archive, were done from start to finish with that profile. The Fiscal officer on its own also has Tax maps of the assets in the Supporting lists of the year-end closing panel, and can also archive the maps. The Accountant profile has neither the year-end closing panel nor any other way into this window.
• The year's depreciation is processed up to December (How to process the month's depreciation) and the year's sales and scrappings are recorded (How to scrap or sell an asset). The maps read the asset forms, not the general ledger: an asset without a form does not appear.
• The example is Empresa Demonstração, Lda, on 29/10/2026, after the article How to scrap or sell an asset: AF/00011 “Computador da contabilidade” sold that day (loss of €200.01) and AF/00017 “Impressora da receção” scrapped (loss of €706.69), among the 6 exits of the year in the demonstration database.

How to use it

1. In Tax maps of the assets, the Tax maps of the assets window opens.
2. In Fiscal Year of, type any day of the fiscal year (31/12/2026): the maps cover the whole year.
3. Leave Segment on All. The other options separate the assets Acquired before 1989, Acquired from 1989 and Revalued, as required by art. 21 of Regulatory Decree no. 25/2009.
4. In View, leave Accounting and tax to have both columns side by side; Accounting only and Tax only print just one. Localisation limits the maps to the assets at one place; if empty, all are included.
5. Compare with the previous year (ticked when the window opens) adds the previous year's totals below each group's totals. Simulate the planned disposals adds to Form 31 the sales planned on the asset forms (Planned Disposal Date and Planned Disposal Proceeds), marked as a simulation, without posting anything.
6. If there is a capital gain on assets held for at least one year, a blue box without a title appears below the options, with the reinvestment (with no gain, nothing appears). It says how much of the gain stays out of taxable profit if the sale proceeds are reinvested by the end of the second following year, how much has already been reinvested and the surcharge if it is not. In the test, with AF/00003 “Mobiliário de escritório” with a planned sale on 15/12/2026 for €7,000.00 and Simulate the planned disposals ticked: “Mais-valia de 2.133,33 € em ativos vendidos depois de detidos pelo menos um ano. Se os 7.000,00 € recebidos forem reinvestidos em ativos tangíveis até 31/12/2028, 50% da mais-valia (1.066,67 €) fica fora do lucro tributável. […] Indique a intenção na declaração.” (a gain of €2,133.33 on assets sold after being held for at least one year; if the €7,000.00 received is reinvested in tangible assets by 31/12/2028, 50% of the gain (€1,066.67) stays out of taxable profit; state the intention in the tax return). The box is for information only: you cannot type in it and it does not change the maps. Do not use its figures in the tax return without checking them with the certified accountant: “Reinvestido até agora” (reinvested so far) adds up the period's acquisitions. Pending validation by a certified accountant: reinvestment of the realisation value and deadline (Corporate Income Tax Code (CIRC), art. 48).
7. Click Detail for the map you want to check. In the example (without the simulation), the Form 31 Detail lists 6 exits in 2026, with a total of -€6,570.04 of Accounting Gain / (Loss) and -€7,006.82 of Tax Gain / (Loss); the “Computador da contabilidade” line has Disposal Proceeds €900.00, Coefficient 1.00 and -€200.01 in both columns, and the “Impressora da receção” line -€706.69 in both.
8. Go back to the window and click PDF, XLSX or CSV for the map. The Fixed Asset Board only has PDF and XLSX. Check that the file's totals are those of the Detail: in the example, the Form 31 PDF, XLSX and CSV have the same 6 lines and the same -€6,570.04 and -€7,006.82, and the PDF ends with “Total tax gain / (loss): -7.006,82”, the CSV ends in a Total amount line with both values, and the XLSX has the same Total amount line, followed by a Total of the previous year line (empty in the example). The CSV separates columns with “;” and uses a full stop for decimals and dates like 2026-10-29: when you open it in a spreadsheet, set that format in the import, or the values stay as text.
9. After closing the fiscal year, click Archive the maps of the year (CLOSING group) and Confirm on the question “5 PDF files are archived (Model 32 by segment, Model 31 and the Fixed Asset Board) and kept for the legal retention period. Continue?”. The fiscal year is closed when the Global Lock Date, or the Hard Lock Date, is on or after the last day of the fiscal year (see How to lock periods and manage exceptions). The window waits a few seconds while the PDFs are made (12 seconds in the test), closes, and the message “5 maps archived (Model 32 by segment, Model 31 and the Fixed Asset Board). 0 were already archived for this year and were kept as issued: an archived map is never replaced.” appears. In the example, fiscal year 2026 is still open and archiving is refused (see “Common problems”); the message above is for fiscal year 2025, closed in the demonstration with the Global Lock Date at 31/12/2025, with Fiscal Year of 31/12/2025.

Before the fiscal year is closed, the maps are provisional

Form 32 counts the quota for the whole year from each asset's plan, even the months not yet processed: in the example, AF/00012 “Programa de gestão documental”, with only September processed (€16.67), appears with a Practised Quota of €66.68 (September to December). Until the fiscal year is closed, use the PDF, XLSX and CSV only for checking. That is why Archive the maps of the year refuses an open fiscal year and archives nothing.

Expected result

• Form 32 (PDF “Depreciation and amortisation map (Model 32)”): one block per group of assets (for example Administrative equipment), with Rate (%), Minimum Quota, Maximum Quota, Practised Quota, Accepted Quota, Not Accepted Quota, Recovered and Lost depreciation, and at the end the “Total not accepted (Tax return, Table 07)” (what that total represents in the tax return is in the note “Non-accepted quota and IRC return”, below). In the example (provisional), AF/00011 has a minimum quota of €50.00 and a maximum, practised and accepted quota of €99.99 (July to September, because it was sold in October).
• Form 31 (PDF “Capital gains and losses map (Model 31)”): one line per asset sold or scrapped in the year, with the dates, the acquisition value, the accounting and accepted depreciation, the net book values, the sale proceeds, the coefficient and the accounting and tax gains or losses.
• Journal items opens the general ledger lines behind the map. In the example's Form 31 they are the 18 lines of the 6 exit journal entries (accounts 4385, 435 and 6871), with €8,400.00 debit and credit; the sales invoice (FT D26/31, €900.00 credited to 435) and the draft VAT regularisation entry of the “Impressora da receção” are not in this list.
• After archiving, 5 PDFs of the fiscal year are kept: the Form 32 of each segment (modelo32_pre_1989_…, modelo32_post_1989_… and modelo32_revalued_…, with the segment Acquired before 1989, Acquired from 1989 and Revalued), Form 31 (modelo31_…) and the Fixed Asset Board (quadro_fiscal_…), these two with the segment All segments. In the 2025 test, all 5 got Retention Until 31/12/2035, and the archived Form 31, with no exits that year, ends with “Total tax gain / (loss): 0”.

Important notes

• Non-accepted quota and IRC return. The Not Accepted Quota of Form 32 is added back to profit in the Corporate Income Tax (IRC) return and the Recovered amount is deducted; the tax gain or loss of Form 31 replaces the accounting one. Pending validation by a certified accountant: table and lines of the IRC return that receive these amounts, and reinvestment of capital gains (CIRC, art. 48).
• Coefficient. It is the currency devaluation coefficient for the year of acquisition, applied only to assets at least two years old; the assets in the example have 1.00. Pending validation by a certified accountant: the year's coefficients (CIRC, art. 47).
• What the maps do not see. Only assets with a form are included. An asset posted directly to an account 43 or 44, without a form, does not appear in any map; and instalments processed from the asset form (Process accounting periods button) stay on the accounting side only until the month's batch is confirmed.
• Archived maps. Open them with the Archived Maps button in the window (CLOSING group) or in Archived tax maps, in the Supporting lists of the year-end closing panel. The list has the columns Fiscal Year End, Segment, File name, Map (PDF) and Retention Until, one line per archived PDF. An archived map is never replaced: archiving the same fiscal year again gives “0 maps archived (Model 32 by segment, Model 31 and the Fixed Asset Board). 5 were already archived for this year and were kept as issued: an archived map is never replaced.” and adds no copies. Retention Until is 10 years after the end of the fiscal year. Pending validation by a certified accountant: retention period of the tax documentation file (CIRC, art. 130).

Common problems

I do not see the Year-end closing panel

• Cause: your profile is Accountant.
• What to do: ask someone with the Fiscal officer profile for the maps.

An asset's quota does not match what was posted

• Symptom: the Practised Quota in Form 32 is higher than the instalments posted in the general ledger.
• Cause: the fiscal year has not ended yet and the map counts the planned months up to December.
• What to do: process the missing months and generate the map again. If the fiscal year has already ended, check in the asset's Depreciation plan tab whether there are months left to process.

“The fiscal year ending on 31/12/2026 is still open…”

• Symptom: when you Confirm the archiving, Invalid Operation appears with “O exercício que termina em 31/12/2026 ainda está aberto: os mapas ficariam arquivados com valores provisórios. Feche primeiro o exercício (Contabilidade › Fechar › Contabilidade do mês › Fechar o mês › Datas de bloqueio: a Data de bloqueio global, ou a Data de bloqueio definitivo, igual ou posterior a 31/12/2026) e arquive os mapas depois.” (the fiscal year ending on 31/12/2026 is still open: the maps would be archived with provisional values; close the fiscal year first (Accounting › Close › Month accounting › Close the month › Lock dates: the Global Lock Date, or the Hard Lock Date, on or after 31/12/2026) and archive the maps afterwards). Nothing is archived.
• Cause: the company's Global Lock Date and Hard Lock Date are earlier than the end of the fiscal year chosen in Fiscal Year of.
• What to do: process depreciation up to December, check the maps and close the fiscal year: set the Global Lock Date to 31/12 in the Lock dates window, which opens from the Lock dates button of the Close the month screen (see How to lock periods and manage exceptions). Then archive the maps. The Hard Lock Date also closes the fiscal year, but cannot be undone: when you set it, the program warns “This date cannot go back.” and asks you to tick a confirmation box. If you typed a day of the wrong year in Fiscal Year of, correct the date.

A sold asset does not appear in Form 31

• Cause: the exit was not recorded with Dispose of / Scrap (for example, only the sales invoice was issued), or it was recorded in another fiscal year.
• What to do: record the exit on the asset form, with the actual date, and generate the map again.