NHR and IMI

Old Oct 29th 2021, 12:44 pm
  #1  
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Default 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?
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Old Oct 29th 2021, 12:58 pm
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Default Re: NHR and IMI

As far as I know the criteria refers to having not submitted a tax return in Portugal over the previous five years prior to application for NHR
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Old Oct 29th 2021, 1:33 pm
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Default 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.
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Old Oct 29th 2021, 1:37 pm
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Default 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.
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Old Oct 29th 2021, 1:43 pm
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Default Re: NHR and IMI

Thanks all, very helpful.
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Old Oct 29th 2021, 2:20 pm
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Default Re: NHR and IMI

This might be of use. It's a booklet on tax residency.
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Old Oct 29th 2021, 3:12 pm
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Default Re: NHR and IMI

Thanks, very useful.
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Old Nov 1st 2021, 9:07 am
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Default Re: NHR and IMI

Originally Posted by Shanorme
This might be of use. It's a booklet on tax residency.
Certificates of non residence are not normally required at time of making nhr application
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