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 ·
Autoridade emissora
Autoridade Tributária — IFICI FAQ (Portal das Finanças)
Diploma legal
Portaria n.º 352/2024/1
Última verificação
Cadência de revisão
quarterly
Histórico de alterações
Registo inicialRegistration 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.
Ainda não há mais alterações registadas — inalterado desde o primeiro registo.
