quarta, 14 dezembro 2022

Discovered that your address is wrong before the Portuguese Tax Authority? Learn how to correct it retroactively.

VolverIf you have recently discovered that the address on the Portuguese Tax Authority's database does not correspond to your current address, you should know that it is possible to correct it retroactively, i.e. correct it from the date on which your situation changed.

It is mandatory that the tax address is updated with the AT, and the taxpayer has 60 days to communicate this update. As long as this change has not been communicated, it is considered ineffective.

This means that if, for example, you now wish to take advantage of more advantageous tax benefits, such as the return program (which was recently extended) or the non-habitual resident status (NHR), you will not be able to do so until you inform the AT of your tax residence.

On the other hand, if you do not reside in Portugal, but are listed as a resident by the AT, an unofficial tax assessment may be issued, which means that you will be considered a tax debtor, even if you have not filed a personal income tax return. This is because, as a resident, you are taxed for your worldwide income (i.e., earned in any country). This situation can even lead to tax foreclosure proceedings being brought against the taxpayer.

Therefore, this communication can be made through the Finance Portal, and the Tax Authority provides forms that must be filled out for this purpose.

The first step is different if the taxpayer is or is not the holder of a Portuguese Citizen's Card. If he is, then he must first go to the Citizen's Card services and communicate the change of address. Then, the form provided by the AT should be filled out.

If you do not have a Portuguese Citizen's Card, then the first step is to fill out the form.

In either case, it will be necessary to attach documents that clearly prove that the address on the tax database is no longer the same, as well as the intended retroactivity. The documents must be originals or certified copies, except when they can be validated electronically.

Also, if you are declaring that you reside in a third country, i.e. one that does not belong to the European Union or the European Economic Area (Iceland, Liechtenstein and Norway), you must appoint a tax representative, effective as of the date requested. The tax representative has to be someone who resides in Portugal and who can represent you for tax purposes, e.g. to contact the AT for you.

In view of the above, if the address that appears before the AT is not your current address, this change should be communicated as soon as possible, as, in addition to being mandatory, it may prevent you from enjoying certain tax benefits, or lead to tax debt.

In these procedures, it is advisable to use specialized technical support, so that contingencies can be eliminated, and all the benefits of changing your tax residence can be removed.
The Tax Law Department at Belzuz Abogados, S.L.P. - Portuguese Branch shows its full availability to support and assist you in your representation before the AT, providing all the necessary information to correct your tax residence address, with retroactive effects.

 Beatriz PereiraBeatriz Pereira 

Departamento Direito Fiscal e Tributário | Portugal

 

Belzuz Advogados SLP

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