morro

I am confused!
Do I need to file a tax return in Portugal, even if I receive no income in Portugal.
I asked an accountant in Portugal a few years ago and they said no.
I own a house in Tavira but it is a holiday home.
I receive and pay tax on my pension in the UK.
If I have made a mistake what is the fine?

Pulaski

Where do you live? You typically pay income tax where you live and/or work, not where your income is received, even if it is a pension. .... Some pensions for government employees, such as armed forces or civil servants may be taxed at source, not where the recipient lives.

Ukkram

If you have residency in Portugal then you must file your income here as well. The amount you paid in UK taxes will be offset against the amount PT IRS would claim.
The penalty for not submitting can be as high as €200. or more depending on how bad you have behaved.

My wife could not submit her 2016 returns as she was hospitalized in ICU for 5 weeks and spent nearly 3 months in daily oncology treatments yet the IRS penalized her with €37,50 lest she dare do it again.

Diddion

Is this typical of what I understand to be the heavy Portuguese beaurocracy?

I hope your wife has made a good, thorough recovery.

Jonny22

In the UK it's £100 if you're a day late and escalates from there although they be more forgiving in Ukkram's circumstance. Ukkram, sincerely hope your wife's well on the mend.

Jonny22

If you spend 183 days in Portugal in a tax year (= calendar year in Portugal) then yes. If less then no.

britishbull

I think you do not pay the fine in the UK if you don not have any tax liability.

It is good to see that the Portugese tax authority is not omnipresent, unlike in the UK with databases linked between local and govn, as they have not picked up on your paying local taxes or utilities.

Anyone know what would happen if you had homes in two eu countries but never spend more than 183 days in either.

Red Eric

You're clearly not aware that the Portuguese local tax is administered by central government then and that the tax office here is now automatically notified of utilities usage by the relevant bodies

It is, of course, perfectly possible to own a property on which one pays that tax without being resident and therefore not liable to income tax on one's worldwide income as well.

One or other - or possibly both (or all 3, 4 etc if you spent time elsewhere) - could still lay claim to the right to tax you if they deemed your primary home / centre of interests to be in their territory or if you have income arising in their territory.

AliceCaroline

If it is just a holiday home, and you aren't a Portuguese resident, then your accountant is correct in that you don't have to file a tax return.