Os documentos de despesa para comparticipação, referentes a 2013, poderão ser entregues durante o ano de 2014, desde que não ultrapasse o prazo máximo de seis meses, a contar a partir da data da realização do cuidado de saúde.
Apenas serão incluídos na declaração para efeitos de IRS do ano de 2013, os montantes relativos aos documentos comparticipados atá 31 de dezembro de 2013.
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