Two proposals, which share a similar goal, caused some confusion during the detailed voting process for the State Budget for 2026 (OE2026), but both were ultimately approved.
The proposal from the PSD and CDS-PP was unanimously approved, establishing the “IRS exemption for compensations and subsidies related to voluntary activities, made available to firefighters by the entities owning the fire departments, up to an annual limit of six times the Social Support Index (IAS).”
“This measure contributes to the rightful recognition of the altruistic service provided by volunteer firefighters, aiming to value their work and acknowledge the irreplaceable contribution they make to the country’s protection and resilience,” argues the PSD in the proposal.
Meanwhile, the proposal from the PS was approved with only Chega abstaining, seeking to align the tax treatment for these gratuities with the exemptions already granted to compensations provided by the National Authority for Civil Protection, Municipalities, and Intermunicipal Communities to firefighters in the special forest fire combat device, which are exempt from IRS”, referring to humanitarian firefighter associations.
“It is proposed, therefore, that the gratuities earned by volunteer firefighters, up to the limit of six times the value of the IAS, i.e., around 3,135 euros annually, become exempt from IRS, ensuring an effective reduction in the tax burden and harmonization of the applicable compensation regime,” reads the PS proposal.
