NHR and IMI
#1
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Joined: Feb 2019
Posts: 417
NHR and IMI
I see that to apply for NHR you need to have not been taxed in Portugal over the previous 5 years.
Maybe silly question but I presume that paying IMI to the tax man doesn't count as being a tax payer?
Maybe silly question but I presume that paying IMI to the tax man doesn't count as being a tax payer?
#3
Re: NHR and IMI
The criteria is that you have not been fiscally resident in Portugal in any of the previous 5 years, and that you now are, so it's not not solely determined by whether you have filed a tax return or paid income tax.
To answer the original question, no, paying IMI as a non-resident doesn't disqualify you. If you had been registered as tax resident with the AT though, that would.
To answer the original question, no, paying IMI as a non-resident doesn't disqualify you. If you had been registered as tax resident with the AT though, that would.
#4
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Joined: Jul 2009
Posts: 1,806
Re: NHR and IMI
I took too long writing my reply but to add to Red Eric's answer a non-resident may be obliged to submit a tax return and pay income or capital gains tax (from property, for example) but would still be eligible for NHR should they become a new resident.