New Functionalities in the Tax Authority website for Non Habitual Residents

On March 22nd 2021, the Portuguese Tax Authorities (hereinafter AT) came, through Circular Letter No. 90032, to communicate that the application available on the Portal das Finanças for submission of applications for registration, called “Non Habitual Resident”, was recently adapted, and new features have been created.

The adaptation has as its main objective to speed up most of the analysis and decision procedures, as well as to allow taxpayers and their representatives to carry out several actions, within the scope of an NHR application, electronically.

Thus, AT communicated that the Portal das Finanças will now have the following functionalities:

1. Change of starting year
With this new functionality, the taxpayer can change the starting year of the request via the Portal das Finanças, as long as the legally established conditions are met, and the request initially formulated is not in any of the final states, that is, the state “Granted”, “Rejected (after hierarchical appeal)”, or “Archived”.

2. Withdrawal of the application
If the taxpayer intends to give up the application, he can request on the Portal das Finanças to give it up, as long as it is not in the final state.

3. Submission of allegations
The taxpayer may submit allegations/supporting documents and may also submit requests for an extension of the deadline to submit documents, in the prior hearing phase, and only documents in PDF format will be considered.

4. Appointment of the taxpayer’s representative in connection with an application for registration as an NHR
The appointment of a representative can be made through the Portal das Finanças, and it is necessary that both the interested party and the representative have their emails enabled and indicated “I wish to receive emails”.

5. Change of the taxpayer’s representative
The taxpayer can, in the Portal das Finanças, change the representative by appointing a new one. In this case, the mandate of the previous representative will automatically end. The change of representative can be performed in all states of the application, except in the final states.

6. Rejection or resignation of the mandate
The representative may reject the appointment, as well as resign it after its acceptance, on the Portal das Finanças. By renouncing the appointment, the representative will no longer be able to intervene in the procedure, and a message will be sent to the taxpayer’s e-mail address to communicate that the representative has renounced the mandate, and the taxpayer may proceed again to appoint another representative.

7. Actions that the representative can perform, in the Portal das Finanças, in the NHR procedure
When the appointment is “Active”, that is when the representative has confirmed his/her appointment on the Portal das Finanças, he/she may change the starting year of the NHR application, request the withdrawal of the application, request a possible extension of the deadline for submission of documents, and exercise the right of prior hearing and may attach documents by uploading. Through the Portal das Finanças, the representatives have access to an overview of the NHR applications for which they have been appointed. The representative will also be the recipient of the notifications sent by the AT in the scope of the NHR application.

The content of this information does not constitute any specific legal advice; the latter can only be given when faced with a specific case. Please contact us for any further clarification or information deemed necessary in what concerns the application of the law.