Red Eric

The first of those links doesn't work for me.

The 2nd link has, as item no 1, the 183 day rule. Like many (all?) other countries who operate that rule, there are also conditions under which you might be considered to be resident (and therefore liable to be taxed there on your worldwide income) even if you don't spend that amount of time in their territory. However, as far as I'm aware, in the case of the NHR regime - at least as a general rule - that is the minimum amount of time you must spend in the country in order to qualify in any given year.

Pilou

Here the first link again:

https://www2.deloitte.com/content/da...d%20vfinal.pdf


I did not find any information that the "deemed residency-law" does NOT apply when you want to use the RNH.

RichardHenshall

The link refers to the equivalent of CIRS Artigo 16.º 1(b) by stating "He has a residential accommodation available in Portugal in any day of that 12 month period, used as the individual’s habitual abode."

I think it would be hard to demonstrate (for NHR/RNH, which itself depends on residency) that you will have moved your habitual abode (and your centre of vital interests) from another country to Portugal, while you spend the majority of the year 'living' in at least two other unrelated countries.

Surely the point of the NHR/RNH scheme is to shelter your economic interests, located outside Portugal, from Portuguese taxes? Assuming you retain economic interests elsewhere you would then surely have to claim residency by the conventional route of living there for more than half the year?

Pilou

Maybe the example I used 4 months - 4 months - 4 months makes it difficult.

Better example:
5 months Portugal
3.5 months other country
3.5 months other country

No problem for the RNH status, especially when you buy a house in Portugal to live in with your family and that you don't rent out when you are not there.

Tax authorities want to claim you are a resident when you spend more than 183 days in the country. Not interesting for tax authorities to claim that you are not resident, if you know what I mean ........

Lost of people live 7 to 10 months in Spain, without paying income tax as a resident! That is a major concern! They don't bring in any money!

Portugal has chosen the possibility to become resident EVEN when your live in Portugal less than 183 days. BUT the OTHER country can claim you are a resident when you live there more than 183 days, unless you stay only a short period in several countries.

I am curious when they have put this in the law. Was it when Portugal invented the RNH in 2009? Lost of rich people have houses in several countries. Portugal wanted to attract these people because they will spend millions on villas.

Interesting topic, but this has no longer to do with importing your car ....

Jane371

ummm i think i'll just ask i solicitor about this as it seems very mixed what everyone is sayong

EMR

A requirement of NHR status is to reside in Portugal for a min of 183 days.
If found that you do not meet the min residence period you would lose your status.
NHR is different from the Golden visa which does require a significant minimum investment in Portugal.
With tighter controls on movement likely, checking who comes in and out will be easier for the tax authorities.

Pilou

EMR, If your comment is right, the big international law firms are wrong .........

Deloitte and PWC do not agree with you.

Btw Golden Visa has nothing to do with NHR!! NHR is a special tax rule that is applicable under certain conditions.

Pilou

Jane, if things are not clear, it is always better to ask a professional!


When you go to a sollicitor ask wether they are expert on this matter.
We saw a sollicitor for help with respect to buying a property, but that was not an expert on tax matters.

EMR

That's what I said, NHR and golden visa are two different things.
As for the views of PWC etc, only the views of the Portuguese tax authorities count.

gedscottish

Considering the car is coming from outside the EU, paying the tax is not a viable option.(would pay full amount as if car was brand new)

To the OP, even if you could import it tax free it would be still hardly worth it, there's not a huge difference with small engined petrol cars compared to other parts of Europe.

Jane371

As it before.... if all parties would just work each other outside of their own mindset you could make it a very clear & easy option for expats

peterfc

Hi

The professional to ask is the Customs as i did and with there help i Matriculated my car in a day. As i said it was with there help that i was able to do it.

Moral of the story Ask those who know and it's there job to know.

Peter

Pilou

Hi Peter,

Well done, Peter!
To import a car you always need to go to Customs, I think.
At Customs can we ask for a specialist to help us? What is the fee they ask? The specialist who helped you was not an external professional?

Thanks!

peterfc

Hi Pilou

I just went into the customs office and asked what i had to do to Matriculate my car. I waited for a lady to call me over and she said she did the Matriculation. She first gave me some forms to fill in and took me to an office to get another form and the only fee was less than 2 euro. Then she said i had to go to the Consulate to get a declaration that i was now a Portuguese resident, fill in the forms and go for a special test on my car. After going from there to the Consulate i went home to fill the forms in.

Next day i got it all done and at 2.14pm my car was legal. That's because i listened to those who told me the correct procedure.

Good luck PM me if i can be of any help

Peter

Pilou

Thanks Peter,

Sorry I have 2 other questions:
* all the paperwork is in Portugese?
* you went outside Portugal to a Portugese consulate?