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IRS - REGISTRATION PROCEDURES IN THE REGIME OF NON-HABITUAL RESIDENTS

03/08/2012

Administrative Ruling 9/2012, of August 3 - registration procedures in the regime of non-habitual residents. 

Upon request for inclusion in the scheme of non-habitual residents, it is now only necessary to submit a declaration by the taxpayers stating that there were no requirements met to be considered as tax resident in Portuguese territory in any of the last five years, i.e. provisions of Article 16 of the individual income tax Code are not met: (i) stay more than 183 days in Portugal, or (ii) disposal on 31 December of housing conditions that the person might intend to keep as a residence, or (iii) convention to avoid double taxation. 

These changes apply to the registration procedures that are currently under review by the Tax Authority.

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