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'
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.