What does becoming a resident mean?

An individual is considered a Portuguese tax resident and therefore has tax liabilities if:

  • He stays more than 183 days in the Portuguese territory, whether these days are consecutive or not in any 12-month period commencing or ending in the relevant taxable year; or

  • If staying for a shorter period, provided that he has a dwelling in the Portuguese territory leading to the presumption of holding and occupying it as a place of habitual abode. In practice, a long-term residential lease agreement or a purchase deed for the main residence.

Therefore, you will be considered a Portuguese tax resident after effectively moving to Portugal, provided one of the above situations occurs. Note that you must spend NO minimum time in Portugal to be a tax resident (as you can imagine they won't say no to your taxes). However, there are minimum stay requirements associated with your residency visa if you have one.

IMPORTANT: be aware that you are responsible for properly leaving your current country of residency. Get informed about potential actions you may take (ex: in Spain, you'd have to submit the so-called Modelo 030 to Hacienda and communicate you're no longer a resident to your City Hall). Baseflow does not provide these services, and you decide to contract a lawyer or not at your own risk.

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