Tax and Customs Authority (AT) simplifies tax residency certification for the purposes of a double taxation treaty

Tax and Customs Authority (AT) simplifies tax residency certification for the purposes of a double taxation treaty

As you might already know those who are deemed to be a resident in Portugal are subject to tax on their worldwide income, which can result on the phenomenon of international double taxation.

In order to avoid that, Portugal has celebrated double taxation treaties with many countries.

To benefit from these treaties one must prove where they actually reside.

The Tax and Customs Authority (AT) has then simplified the procedure of obtaining a certificate that proves the Portuguese residency alongside the other tax jurisdictions.

Since January 1st 2022 it is no longer necessary to send any forms to the AT, nor wait for their postal return.

All one has to do is simply go to the Finance Portal and request the certificate.

Here is how the request is made:

  • Authenticate yourself with your NIF (tax identification number) and personal password.
  • Just write the word “certidão/certificate” in the search field and press “pedir certidão/request certificate and then “residência fiscal/tax residence”.
  • Fill in all the requested fields and do not press check on anything in field Q5, where the existence of a foreign form is mentioned.
  • Confirm the request

The certificate should be delivered automatically after confirming the request.

The AT calls attention that this is the only document that certifies the tax residency in Portugal for the purposes of benefiting from the double taxation treaties.

Besides that, it should be noted that the certificate is given per tax year, which means that this tax document must be requested yearly.