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Non-Habitual Residents

Non-Habitual Residents
 
  • SCOPE
    On the basis of an advantageous tax regime, for IRS purposes, intends to attract, to Portugal, non-resident citizens, professionals of high-value-added activities, as well as individuals with a high purchasing power or heritage;

    This attraction is based on applying the exemption method as a method of elimination of double taxation of income from international legal external source and
    application of a special rate of 20% (namely taxation and proportional) to certain income.

    CONCEPT
    To qualify as unusual tax resident, you must:

    the) Be tax resident in Portugal:
    Is tax resident in Portugal, among others, who remains in Portuguese territory, in a given year, more than 183 days (consecutive or interpolated) or who, having been less time, there has, on 31 December that year, in housing conditions that do assume the intention to maintain and occupy as habitual residence.

    (b)) was not framed as a tax resident in Portugal for the last 5 years prior to the application of the system:
    The interested will just have to declare that there has been, in the five previous years, the conditions required to become resident in Portuguese territory.
    -> this regime also applies to immigrants who want to return to Portugal.

    The taxable person is deemed non-habitual resident acquires the right to be taxed as such for a period of 10 years from the year, including, your registration as a resident in Portuguese territory, having to meet the requirement of residence every year.
    The person concerned must request the registration of register of Taxpayers of the Tax and Customs Authority, the accession to the non-habitual residents in the Act of registration as a resident in Portugal or, later, to March 31, inclusive, of each year following the years for which become resident in that territory.
    RECIPIENTS
    Not resident in Portugal that willing to establish permanent residence in Portugal or who wish to return after a minimum period of 5 years absence (e.g., independent professionals, pensioners, workers dependent).
    Or, non-residents who wish to establish themselves as temporary residents as a result of posting relationships (e.g., independent professionals, dependent workers, members of statutory bodies).

     

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    TAX REGIME APPLICABLE TO INCOME
    Portuguese-source income:

    By choice, may not include income in categories A and B, when these are carried out to high value-added activities, such as architects and engineers, artists, actors and musicians, auditors and tax consultants, doctors and
    dentists, academics, investors, directors and managers, senior management, as specified in the Ordinance 12/2010, of 7 January.



    Foreign source income:

    Foreign source income – employment-are exempt from taxation in Portugal, provided that they have been effectively taxed in the source State and provided that they are not to consider in Portuguese territory.

    Income from foreign source-pensions-are exempt from taxation in Portugal, provided that they have been effectively taxed in the source State or are not considered in Portuguese territory.

    OTHER REQUIREMENTS
    • Obtain the Portuguese Tax identification number, Tax and customs authority;
    • The opening of a bank account in Portugal;
    • With regard to compulsory Social Security, it is important to note that the same is only mandatory in the case of the usual obtain income from non-resident category A or B in Portugal.

    Granting non-habitual resident status must be preceded by the registration as a resident in Portuguese territory from any tax office or shop. The request must be presented at registration as a resident in territory
    Portuguese or until 31 March of the year following that in which becomes resident in that territory.

    * DOES NOT RELIEVE THE QUERY OF THE LAWS IN FORCE

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