Under the Portuguese tax law, the obligation to appoint a tax representative arises in article 130 (1) of the Personal Income Tax (IRS) Code.

According to the above-mentioned article, an individual, not resident in Portugal, who obtains income subject to tax herein, as well as individuals who, although residents in national territory, are absent from here for more than six months, must appoint an individual or company with residence or head office in Portugal to represent him before the Portuguese Tax Authorities, in order to ensure the compliance of all his tax obligations.

In this regard, it should be noted that since 2011, after the publication of the Ruling of 5 May by the European Court of Justice, this obligation is only applicable to individuals who register as non-tax residents in Portugal and indicate as their country of residence a country that is not a member of the European Union (EU) or the European Economic Area (EEA), as established by Article 130 (2) of the IRS Code.

In the context of this decision, the referred Court considered that the Portuguese State, by imposing on non-resident individuals the obligation to appoint a tax representative in Portugal when residing in a country that was a member of the EU or EEA, was violating the principle of free movement of capital established by the Treaty on European Union.

Considering the above, if you qualify as a non-resident in Portugal and obtain income subject to tax herein, or if you foresee being absent from Portugal for a period exceeding six months, Belzuz Law Firm can assist you in the appointment of a tax representative in Portugal.

Departamento Derecho Fiscal y Tributario | Lisboa (Portugal)

Belzuz Abogados SLP

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