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NHR applications and cutoff dates for old regime

NHR applications and cutoff dates for old regime

Old Feb 7th 2020, 7:08 pm
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Default NHR applications and cutoff dates for old regime

Starting a new thread because I think the discussion on this has been spread over several and I for one get loss trying to find all relevant posts.

Having decided after alot of umming and ahhing to go ahead and apply for NHR not to avoid the change, even though I wouldn't actually be elligible in 2019 or likely even 2020 when I will need to spend more time in the Uk. When I went to my accountant this morning he informed me that I cannot. Even though I registered at the Camera in early December, as I did not myself go to the local Finanças and ask them to change my fiscal address before the end of 2019 nor did I give him power of attorney to do so on my behalf, if I did apply, albeit before March (having previously gone to finanças to change the fiscal address) the new regime woull apply to me. He said he hadn't yet been given documentation but he was sure that the new budget as approved would apply from January 2020.

I know that several other posters on this forum have been planning a move to NHR in a short time frame. I don't remember whether there are others who, like me, changed their residence already but not their tax residence.

For me, the tax gain on NHR would not have been great and I was mainly considering doing it now because I was worried that I had trapped myself into potentially beoming portuguese tax resident by having taken residence at the Camera but my accountant assures me this is impossible. I did not mention to him the post I saw here in which someone was told their fiscal address had been changed to a Portuguese one without their say so. Perhaps I should have asked him to log into my account to check what address is registered there.

Sorry if this is bad news for anyone.
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Old Feb 7th 2020, 10:44 pm
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Default Re: NHR applications and cutoff dates for old regime

  • You can only apply for NHR if you are resident.
  • you can also only apply for NHR if your NIF bears a Portuguese address.
  • Your NIF should be registered to your home address, wherever in the world you live.
  • If your NIF is incorrectly registered to Portugal there may be consequences.
  • .....notably, the authorities will take your date of residence to be the date they have for the NIF address. So you may miss the deadline for application for NHR, It is possible to appeal, but the outcome (even with good evidence) is by no means certain.
Cutoff dates.
If you are a Portuguese resident and:
  1. Your residency started in 2020 but before the new law is formally enacted (March 31 2020, or may be earlier?) then you can apply for NHR on the old rules. The application must be submitted by March 31 2021.
  2. Your residency also starts in 2020, but in this case after the new law is enacted. Your application for NHR will be for the new rules. Again, you will have until March 2021 to submit.
  3. Your residency started any time in 2019. The old rules, but your application must be submitted within the next few weeks, and not later than March 31 this year.
  4. Your residency started in 2018 or earlier. If you have not applied, you have missed the boat.

If your residency commences after 2021, then of course it is the new rules that apply, or any future alterations. You must always apply before March 31 of the year following the calendar year that your residency started.

And the new rules DO NOT apply from January 2020!

Last edited by Diddion; Feb 7th 2020 at 10:48 pm.
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Old Feb 8th 2020, 1:45 pm
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Default Re: NHR applications and cutoff dates for old regime

Originally Posted by Diddion View Post
  • You can only apply for NHR if you are resident.
  • you can also only apply for NHR if your NIF bears a Portuguese address.!
    This I knew from the disicussion in previous threads

    Originally Posted by Diddion View Post
    If you are a Portuguese resident and:
    ... 3. Your residency started any time in 2019. The old rules, but your application must be submitted within the next few weeks, and not later than March 31 this year.
    .

    This had been my understanding from the previous discussion. This is what my Portuguese accountant told was NOT the case. He said that since I had not changed my address on my NIF before the end of Dec 19 I would not now be elligible for the old regime. I queried this, saying since my certificate from the Camera had a date in 2019 surely I could now change my address and he told me that it might be possible but not without paying a fine and it would certainly complicate things. [/QUOTE].

    Originally Posted by Diddion View Post
    And the new rules DO NOT apply from January 2020!
    is there chapter and verse you could supply that I could cite on date hat the new rules will come into force, if I wanted to challenge what my accountant told me?
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    Old Feb 8th 2020, 2:46 pm
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    Default Re: NHR applications and cutoff dates for old regime

    If you became resident in Dec 2019, you still have time to apply NHR. There is another link including the original proposal in the thread “does NHR come to end”. In it, it states people who became resident and gained/ submitted NHR application before new law comes into force can use old rule, or chose to use which rule applied to them.

    Last edited by qianh; Feb 8th 2020 at 2:46 pm. Reason: Correct mistake
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    Old Feb 8th 2020, 2:49 pm
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    Default Re: NHR applications and cutoff dates for old regime

    https://vivoinportogallo.com/en/5-th...s-in-portugal/

    this is the link
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    Old Feb 8th 2020, 2:54 pm
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    Default Re: NHR applications and cutoff dates for old regime

    On www.portalfinancas. gov. pt/pt/CD/menu.action? Pai=154 under "entregar", under "pedido" there is no menu item for registration as NHR.
    ​​Has the menu been altered recently? All the posts I can find here refer to a specific menu item to select for NHR.
    Does anybody know how to now access the page to register with NIF and password for NHR?

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    Old Feb 8th 2020, 2:55 pm
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    Default Re: NHR applications and cutoff dates for old regime

    Your accountant does not seem to grasp any of this issue.
    Clearly, from these any any number of other sources, a portuguese resident with NIF registered to that Portuguese address, from 2109 or the 2020 tax year until the law is fully enacted (around end March) can apply under the old rules.
    For example: The change now introduced will only apply to pensioners who join the scheme after the law comes into force. Whoever is already a non-habitual resident - that is, who benefits from the current IRS exemption (0%) - and whoever signs up until the new regime enters into force will continue to benefit from this advantage until the end of the ten years of the tax incentive . This fact has the potential to generate, in the coming weeks, an acceleration of the processes of joining the regime. This is a quote from Publico.pt

    Or:
    The socialist proposal safeguards that whoever is already benefiting from the regime keeps it until the ten years foreseen are exhausted. They will also be able to take advantage of the tax regime, with the rules that are still in force, those who “at the date of entry into force” of this amendment have already submitted the application for registration to the Tax and Customs Authority (AT), which is pending for analysis, as well as “taxable persons who, on the date of entry into force of this law, are considered residents for tax purposes and who request their registration as a non-habitual resident by March 31, 2020 or 2021, for meeting the respective conditions in 2019 or 2020, respectively ”. This is a quote from dinheirovivo.pt
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    Old Feb 8th 2020, 2:55 pm
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    Default Re: NHR applications and cutoff dates for old regime

    The problem in Portugal is, from my experience even “professionals” and officials would give incorrect information, it’s very important to cross reference and check the original legal text
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    Old Feb 8th 2020, 2:56 pm
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    Default Re: NHR applications and cutoff dates for old regime

    Originally Posted by Cliffo View Post
    On www.portalfinancas. gov. pt/pt/CD/menu.action? Pai=154 under "entregar", under "pedido" there is no menu item for registration as NHR.
    ​​Has the menu been altered recently? All the posts I can find here refer to a specific menu item to select for NHR.
    Does anybody know how to now access the page to register with NIF and password for NHR?
    Try doing a search on the website
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    Old Feb 8th 2020, 3:05 pm
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    Default Re: NHR applications and cutoff dates for old regime

    Originally Posted by Diddion View Post
    Try doing a search on the website
    Oddly enough, I did 2 hours searching before posting here on the basis that I don't like to waste other peoples time.
    Perhaps the appropriate page and menu link could be posted? It would be a great help.
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    Old Feb 8th 2020, 3:20 pm
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    Default Re: NHR applications and cutoff dates for old regime

    Originally Posted by Cliffo View Post
    Oddly enough, I did 2 hours searching before posting here on the basis that I don't like to waste other peoples time.
    Perhaps the appropriate page and menu link could be posted? It would be a great help.
    Curiously enough the original link on the English section of the Portal has been removed.. Now all lost in Tax Incentives notes and no link.
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    Old Feb 8th 2020, 3:33 pm
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    Default Re: NHR applications and cutoff dates for old regime

    Maybe they made the application a bit less obvious to accommodate the coming changes? But my husband just applied last week and got approved within 2 days no problem
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    Old Feb 8th 2020, 3:48 pm
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    Default Re: NHR applications and cutoff dates for old regime

    Search term on the website is ‘habituel’. Should get you straight there.

    Or this: Portal Das Finanças
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    Old Feb 8th 2020, 4:19 pm
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    Default Re: NHR applications and cutoff dates for old regime

    Originally Posted by Diddion View Post
    Search term on the website is ‘habituel’. Should get you straight there.

    Or this: Portal Das Finanças
    Once you have signed-in this is the link you need :

    https://sitfiscal.portaldasfinancas....ntenaohabitual

    Start with Entregar
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    Old Feb 12th 2020, 9:52 am
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    Default Re: NHR applications and cutoff dates for old regime

    The new rules will apply from the date of promulgation ie as per the date that the law will say that it becomes effective - likely the 1st of March, but could be earlier. The law has been approved by parliament, but still needs to be validated and signed by the state president, and then it is sent to be published in the government gazette. Only once published, does it become law.
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