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NHR options

Last activity 06 October 2023 by JohnnyPT

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Ghr123

Hi guys


I’m currently in between stage 1 & stage 2 of my D7 visa process.


my stage 2 appointment with SEF is in January. Not ideal news this week hearing that NHR may be scraped. I know that October 10 more details will be released on timings etc.


planning ahead and assuming as of Jan 1 there’s no more NHR applications, can anyone help with


(a) contacting SEF to move fwd my stage 2 appointment to December? Not sure if this is even possible? Please let me know if you’ve had any success here


(b) applying for NHR before my stage 2. I have a NIF and a tenancy agreement. So in theory I could apply for NHR, is that correct? I know there are tax implications to this, I run a LTD company and pay myself a minimal salary- so these implications would not outweigh the benefits of NHR. Has anyone had success in getting NHR before stage 2?


Any help would be v much appreciated.


thanks

JohnnyPT

Hi Welcome.


(a)  It's best not to go that route... Have you tried contacting SEF? Give it a try and let us know...  You should go to the interview on the day you've been appointed.


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


1. Not be fiscal resident in Portugal in the five previous years;


2. 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;


Regards

Ghr123

Thanks for the fast reply @JohnnyPT, really appreciate all your help!


Why is option (a) not the best route? I haven't tried contacting SEF yet, wanted to get advice first.


So with option (b) I can apply for NHR pre stage 2 D7 appointment because:

  • I haven't been a resident in last 5 years
  • I have a house (iii) where I will be establishing permanent residency. This is a property I will be renting on a 3 year contract, in Portugal?


please correct me if i'm wrong here - can you apply for NHR before my D7 stage 2?

JohnnyPT

SEF is in the process of being restructured. It's difficult to change dates, but you can try it.


You are currently a non-resident. To become an NHR you first need to be a tax resident in Portugal. You may be able to apply it before stage 2 with just having an appointment with SEF, but I'm not sure about that. If you're in Portugal, ask this question at an AT Finanças office.


___


A non-EU citizen with a NIF assigned as a non-resident, who wishes to become a resident, must present one of the following documents to the AT Finanças office, which expressly states the address to be indicated as their fiscal domicile in Portugal:


residence permit (valid on the date of the application), issued by SEF

or

a document proving that an appointment has been made at SEF.


If the documents mentioned above do not include your address in Portugal, you must also submit any document proving your address in Portuguese territory, such as a public deed for the purchase of residential property, a rental agreement for residential property, etc.

Ghr123

Thanks Johnny, do you have any intel on the best way of getting a response from SEF?

I can 100% go to the AT Financas office and provide a document proving appointment has been made and a tenancy agreement - which would suffice as proof of address I imagine.

Thanks

JohnnyPT

Select the SEF regional directorate and then choose one of the service centres. Go there and see if they can help you. Make an excuse and say that it's very difficult for you to come to Portugal in January... they might be kind, but don't expect too much from them....


https://www.sef.pt/pt/Pages/conteudo-de … spx?nID=53


They only attend by appointment, and it's almost impossible because they only have the capacity to answer 6k phone calls per day and they're receiving more than 90k/day...

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