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Fiscal Representation and Brexit

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Posts: 128
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Topic starter
(@cabanastavira)
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Joined: 3 years ago

We own an apartment in Portugal but are non-resident. Our fiscal address is therefore in the UK. We did away with a fiscal rep some years ago and currently pay IMI directly. We are aware that non-EU citizens must have fiscal representation. However, the AAT website says 'Implicações no registo dos contribuintes após a saída do Reino-Unido da União Europeia, em caso de não-Acordo'

https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/Brexit/Registo_de_Contribuintes/Paginas/default.aspx

So, three questions:

1 Does anyone know if there is an agreement for UK citizens post-Brexit?
2 Can anyone with a fiscal address in Portugal act as a Fiscal Representative for us and save us paying a professional their fee?
3 Why do you need a fiscal representative if you pay IMI by direct debit?

We are anticipating advice from our Portugal based solicitor. When he gets back to us I will update this thread.

Thanks in anticipation.

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Posts: 124
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(@somanyquestions)
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Joined: 15 years ago

Hi

 All I would say on this topic is be sure that you are NOT still regarded as a TAX resident in Portugal.

 I was a normal `resident` and tax resident from 2005. I sold my house in Portugal in 2009, reinvested in the UK (as was possible). I did not reinvest all of the sale proceeds and therefore incurred some `Mais Valais` (CG).

Following the purchase in UK, I sent all docs inc Land registry copy of deed in the UK to my accountant in Portugal, for them to confirm the reinvestment.

That was done and I paid the tax due in Portugal. 

My Portuguese residency was taken out in 2005 for 5 years, and as I was then in the UK it was not extended or changed to Permanent residency, so expired.

Despite visiting Portugal between 2010 and 2016 I had no other investments in Portugal, although I did keep an account in a Portuguese bank.

In 2016 I decided to buy a plot of land in Portugal to build a house.

After the purchase I went to the Finances to change the Modelo1 IMI info regarding change of ownership.

Thats where the surprise came.........I was still classed as a TAX RESIDENT in Portugal, with the address of my old accountant !!!!

I immediately changed my status to a UK citizen and gave my UK address, 

But when I asked about taking out residency again and NHR I was told that I could not take out NHR because I had been a tax resident of Portugal up until Oct 2016 !!! Despite the fact that I did not live here or have any earnings in Portugal

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Posts: 128
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Topic starter
(@cabanastavira)
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Joined: 3 years ago

An update:

https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/Despachos_SEAF/Documents/Despacho_SEAAF_514_2020_XXII.pdf

This was posted on 23 December 2020.

My understanding of this is if you are not tax resident in Pt then you have six months from 1 January 2021 to get a Fiscal Representative in place.

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Ask Our Expats Consultant
(@cabanastavira)
Joined: 3 years ago

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Posts: 128

See later posts

'It has been brought to my notice that there has been an extension until 30 June 2022 for getting a Fiscal Rep appointed if you are a UK resident.'

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Posts: 128
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Topic starter
(@cabanastavira)
Member
Joined: 3 years ago

Appointing Fiscal Representation

As previously indicated on this thread there are professionals willing to undertake this and you can contact them directly. I suggest seeking three quotes as, in our experience, prices vary. However, in the first instance, we are going to see if we can get a friend to act as our FR.

This link provides details of the process:

https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/questoes_frequentes/Pages/faqs-00307.aspx

Will report back in due course!

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(@cabanastavira)
Joined: 3 years ago

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Posts: 128

Ok - we seem to have worked a way to nominate someone online through through the Financas website. We have not completed this yet but will provide updates as and when. However, you do need to be registered on the Financas portal though. Anybody requiring more info do send a DM. 

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Ask Our Expats Consultant
(@cabanastavira)
Joined: 3 years ago

Member
Posts: 128

It has been brought to my notice that there has been an extension until 30 June 2022 for getting a Fiscal Rep appointed if you are a UK resident.

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Posts: 128
Ask Our Expats Consultant
Topic starter
(@cabanastavira)
Member
Joined: 3 years ago

Nominating and registering a Fiscal Representative (FR)

First of both you and your proposed Fiscal Representative must be registered on the Financas website http://www.portaldasfinancas.gov.pt

to do that you must have your Número de Identificação Fiscal (NIF) (also known as Número de contribuinte). You need to know both you and your FR’s NIF. Assuming that is in place:

  1. To nominate your FR access the site, initiate a session and search (caixa de procura) for ‘representante fiscal’
  2. Click on ‘entregar nomeação’
  3. Introduce your FR’s NIF and click on ‘Âmbitos’
  4. Click on ‘iniciar nomeação do representante’
  5. The Financas will send a letter with a code to your nomination who must then log on to the Financas website and, search for ‘representante fiscal’ and click on ‘confirmar nomeação’ and enter the code.
  6. DONE!
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