On the last of 18th July, the Commission for the Personal Income Tax (hereinafter IRS) Reform presented the preliminary draft of the IRS Reform.  The preliminary draft has as its main objectives; in accordance with the Commission's mandate: 

• the tax simplification, in particular regarding the reporting obligations regime; 
•  the social mobility, in order to enhance the merit and effort, upon the evaluation of the taxation that relies on  employment income,and;
• the family protection, by taking into account the importance of birth-rate and by strengthening family tax policies, in order to contribute to the inversion of the demographic deficit in Portuguese society.

Among the many changes that the preliminary draft proposes for the IRS Reform, we intend to divulge, those that we consider to be the main and most innovative measures.