A person is generally Portuguese tax resident if present in Portugal for more than 183 days in a relevant 12-month period, or if they have a home in Portugal in circumstances indicating an intention to occupy it as their habitual residence.●Verified ·
الجهة المُصدِرة
Diário da República — Código do IRS (texto consolidado)
الصك القانوني
CIRS Art. 16.º
آخر تحقق
دورية المراجعة
quarterly
ملاحظات
Tax residence is separate from the D7 immigration route. Exact commencement, cessation, split-year and household treatment depend on the person’s chronology and must be assessed for the relevant tax year.
سجل التغييرات
التسجيل الأوليA person is generally Portuguese tax resident if present in Portugal for more than 183 days in a relevant 12-month period, or if they have a home in Portugal in circumstances indicating an intention to occupy it as their habitual residence.
لا تغييرات أخرى مُسجَّلة بعد — هذه القيمة لم تتغيّر منذ تسجيلها لأول مرة.
