Registration is filed in the Portal das Finanças by 15 January of the year following becoming tax resident. For al. c) roles, the competent entities communicate to AT and the companies confirm by 15 February; AT then publishes each applicant’s status by 31 March. A late registration takes effect only from the year it is filed, for the remaining years of the 10-year period.●VERIFIED ·
Issuing authority
Autoridade Tributária — IFICI FAQ (Portal das Finanças)
Legal instrument
Portaria n.º 352/2024/1
Last verified
Review cadence
quarterly
Change history
Initial captureRegistration is filed in the Portal das Finanças by 15 January of the year following becoming tax resident. For al. c) roles, the competent entities communicate to AT and the companies confirm by 15 February; AT then publishes each applicant’s status by 31 March. A late registration takes effect only from the year it is filed, for the remaining years of the 10-year period.
No further changes recorded yet — unchanged since it was first captured.
