MOVE TO PORTUGAL

In order to acquire property in Portugal that is subject to tax, you will need to register with the tax authorities. Once this procedure has been carried out, you will obtain the appropriate taxpayer identification number. The place of residence for tax purposes is the place of habitual residence. In the case of citizens resident abroad, the place of residence for tax purposes is that of the tax representative. Owners residing abroad and owners residing in Portuguese territory but leaving the country for a period of more than six months must appoint a tax representative residing in Portuguese territory. If the owner resides in or is leaving for a member state of the European Union or the European Economic Area, this appointment is optional.

The acquisition of property in Portugal, subject to the payment of taxes, requires you to register with the tax authorities in order to obtain the corresponding taxpayer identification number. Residents abroad, as well as those who reside in Portuguese territory but leave the country for more than six months, must designate a representative resident in Portuguese territory for tax purposes. If you are a resident or if you are leaving for a member state of the European Union or the European Economic Area, the designation of this representative is purely optional. The place of residence for tax purposes is the place of habitual residence or, in the case of citizens resident abroad, the place of residence for tax purposes corresponds to that of the tax representative.

To complete the purchase of your home, you need to present certain documents that identify the property and confirm the legitimacy of the owner and the buyer:

        • Land Registry Certificate and Caderneta Predial

This document can be requested from any tax office to obtain information on the tax situation of the property and to find out which entity is responsible for fulfilling the tax obligations relating to it. 

            • Owners can obtain their property's land registry from the Finance Portal;
            • Instead of the caderneta predial, you can request the certificate of content of the matricial article (which is only valid for one year);

         • License to Use

The purpose of the Use License is to certify what the property is used for and that it is fit for purpose. This license must be requested from the Town Hall of the municipality where the property is located. However, when buying and selling, you can only present proof of the application for a license, if one has not already been issued.

        • Housing Fact Sheet 

The Housing Technical File is a document describing the main technical and functional characteristics of the property. It should be requested directly from the town hall of the municipality where the property is located.

        • Energy Certificate

This must be presented by the owner of the property, together with the purchase contract.

        • Guide proving prior payment of the Municipal Property Transfer Tax

        • Photocopies of identity cards (or equivalent identification document) and tax cards of contractors

        • Display of power of attorney, in the case of representation by a proxy

Please note that there may be situations in which the property in question is subject to the so-called legal right of first refusal, which can be exercised by the City Council or the Directorate General for Cultural Heritage, in the case of the sale of classified properties or properties in protected areas.

In these situations, you must obtain proof that the City Council or the Directorate General for Cultural Heritage has waived its legal right of first refusal.

Part of the information represented here is supported by the Turismo de Portugal website http://www.livinginportugal.com/.