Attest tax residency in Portugal? Find out what changes as of tomorrow
The tax residence certificate issued through the Finance Portal will be, in the year 2022, which starts tomorrow, the only document that certifies tax residency in Portugal for activation of the Convention to Avoid Double Taxation (CDT), according to the tax authorities.
The Directorate of International Relations Services of the Tax and Customs Authority (AT) informs that the AT “simplifies the certification procedure” of tax residency on forms from foreign tax administrations and that as of tomorrow, January 1, 2022 it is no longer need to submit the form forms.
“We have made the certification procedure quicker as you do not need to send any forms to the Tax Authority or wait for their postal return, once authenticated”, reads the information, which also highlights the fact that the AT already has new procedure was made known to “all” as foreign tax administrations with which Portugal has CDT.
After this Saturday, January 1st, all you have to do is go to the Finance Portal to request a tax residency certificate, he clarifies, explaining that all you have to do is write the word ‘certificate’ in the search field and access ‘request certificate’, and log in with the NIF and personal password and choose ‘tax residence’.
“Fill in all the requested fields and do not mark anything in field Q5, where the existence of a foreign form is mentioned”, the note to the services reads, specifying that, after filling in the data, the request is confirmed and “stays immediately with the tax residency certificate.
“You must attach this document to the duly completed foreign form and send it to the foreign entity to which it is intended”, he adds, concluding that the tax residency certificate issued through the Portal das Finanças “is a secure document, with the form of reliable validation and it is the only document that attests tax residence in Portugal for the purposes of beneficiary of the provisions of the CDT”.
The residency criteria are included in the IRS Code, bearing in mind that residents in Portuguese territory are subject to IRS taxation on all its requirements, including those selected outside that territory.