Decree-Law No. 41/2016, of 1st of August has introduced an amendment to the IRS Code regarding the registration of the taxpayer as a non-habitual resident in Portugal.
Under the terms of paragraph 10 of article 16 of the IRS Code, the taxpayer must apply for registration as a non-habitual resident, upon registration as a tax resident in Portuguese territory, or until 31st of March, inclusive, of the year following that in which the taxpayer became resident in Portugal.
The application for the non-habitual resident status must be exclusively carried out electronically, in the Tax Department website, subsequent to the registration as a tax resident in Portugal.
For any queries, please feel free to contact us at tpa@tpalaw.pt