NHR termination

No, he can't.

The individual who wishes to obtain the NHR status must meet the following requirements:

(a) Not be fiscal resident in Portugal in the five previous years;

(b) Become “resident” for fiscal effects in Portugal: (i) staying in Portuguese territory for more than 183 days, consecutively or cumulatively, during a period of 12 months; (ii) having stayed for less time but having, on December 31 of the same year, a residence in Portugal in conditions that suggest an intention to maintain and occupy it as habitual residence; (iii) having a house, demonstrating the intention to establish in Portugal the usual and permanent residence;

(c) Request the non-habitual resident's status upon such registration or by March 31 of the following year.

The Portuguese Non-Habitual Residents Tax Regime

https://www.expat.com/forum/viewtopic.php?id=911492

@JohnnyPT is a 6-month lease with the title "contrato de arrendamento para fins especiais Transitórios" enough to update the NIF address and get tax residency?

@dancart,

First of all, you're Irish, right? As an EU citizen, you can change your address on the Portaldasfinancas website. You don't need a tenancy agreement for this:

How to change your address at portaldasfinancas website:

https://www.expat.com/forum/viewtopic.p … 33#5774064

(Post #35)

@JohnnyPT great thanks for the information.

Our understanding is the landlord needs to register the 6-month lease with the finance office before we can change the address on the Portal das financas - is this correct?

The landlord normally rents the property out short term during the summer but will give us a 6 month lease for the winter months.

Does it mater what type of lease contract it is? "contrato de arrendamento para fins especiais Transitórios"?

Thanks again

Yes, the tenancy agreement needs to be uploaded by the landlord to the portaldasfinancas website. Only then can he issue the monthly rent receipts. Also make sure he pays the stamp duty on the contract (ask him to provide you with payment proof). Only then will the rental contract be legalised.

Normally, a tenancy agreement is at least 1 year long. However, it is possible for the lease to be for less than a year (and therefore non-renewable) if the property is intended for non-permanent use or for special transitional purposes. In your case it is a non-permanent accommodation, so that "contrato para fins especiais transitórios" should be written into your contract.

A "contrato para fins especiais transitórios" is non renewable and has to do with reasons, such as professional, education and training or tourist reasons. For example, renting to students, teachers away from home or holidaymakers.

Just remember that when you find somewhere else to live, you should change your address on portaldasfinancas.

@JohnnyPT Thanks again for the information. Incredibly helpful.

We are hoping to sign the lease on Monday Oct 9th and move into the property on the first day of the lease, Thursday Oct 12th.

Can the landlord upload the signed lease to the portaldasfinancas website and pay the stamp duty on Monday or does he have to wait until the 12th (first day of the lease).

Do we have to wait until we receive proof from the landlord that the stamp duty has been paid before updating our NIF address on portaldasfinancas website and becoming tax resident?

The landlord said to put the reason in the "contrato para fins especiais transitórios" lease as "required for residency permit", is this an ok reason to have in teh lease or should we write in a different reason, such as "we only want to live the first 6 months in the Algarve and move to a different part of Portugal after that"?

When he uploads the contract, an automatic payment reference is issued (equal to 10% of the monthly rent) and he can pay on the same day, at homebanking / Multibanco ATMs.

Ideally, you should wait for the PDF proof of payment to be emailed to you and only then change your address.

You don't need a residence permit because you're an EU citizen. What you need is a CRUE residence certificate obtained from the town hall where you will be living. This is obtained by showing the town hall your tenancy agreement. You can do this 2 or 3 months after signing the contract.

It seems to me that it's not necessary to write nothing more in the contract because you're an EU citizen. You don't need a residence permit...

@JohnnyPT again thanks for all the information. Incredibly helpful.

We are hoping to sign the lease on Monday and move into the property on Thursday, October 12th (first day of the lease).

Can the landlord upload the lease to portaldasfinancas and stamp duty on Monday or does he have to wait until October 12th - the date of move-in on the lease?

Do we have to wait for the landlord to provide proof the stamp duty has been paid before we can update the address on our NIF through the portaldasfinancas wesite?

The landlord said for us to put the reason for the lease as "obtaining residency permit" is that okay or should we put a different reason on the lease, like "we only want to live in the Algarve for the first 6 months"?

We are hoping to sign the lease on Monday and move into the property on Thursday, October 12th (first day of the lease).
    -@dancart

??? Thursday, 12 October 2023? The contract should have been submitted to portaldasfinancas months ago... do you have proof of rent payments since then?

@dancart

To update your address on the portal you only need to upload the rental contract signed, or the CRUE or the Atestado de Morada. The duty stamp is the landlord responsibility, not yours.