Personal Income Tax

We assist our clients, who are individuals’ persons, in complying with their declarative obligations that arise from obtaining incomes in Portuguese territory, resolving tax residence disputes, and double taxation issues.

More specifically, we are specialized in the Non-Habitual Residents regime and we successfully assist our clients in resolving over taxation issues in cases where there are taxable capital gains in Portugal from non-residents.

Additionally, it should be noted that we provide several consultancy services in this area, focused on strategic advice and tax optimization of the client's individual situation, with a special focus on clients with investments in cryptocurrencies.

We provide support to individual clients on the following subjects:

  • Individual and family tax planning, consultancy and strategic advice to resident and non-resident clients;
  • Support in obtaining the status of non-habitual residence regime and clarification of questions concerning taxation under this regime;
  • Verification of the conditions to be eligible for the tax regime of “ex-residents”;
  • Preparation of Personal Income Tax estimates;
  • Clarification of questions concerning the legal-tax framework applicable to the various types of income, e.g., employment income, professional income, investment income, real estate income, capital gains and net worth increases, as well as investments in crypto assets;
  • Tax planning of employment income and benefits;
  • Compliance with tax reporting obligations in Portugal, by residents and non-residents, namely, support in the preparation and submission of the Personal Income Tax returns, in Portugal – Modelo 3 IRS, and in the preparation and submission of the tax return Modelo 10;
  • Completion and submission of RFI Forms;
  • Resolution of tax residence conflicts;
  • Resolution of international double taxation issues;
  • Preparation of administrative claims, audition appeals and hierarchical appeals, in order to claim personal income tax assessments;
  • Preparation of arbitration and judicial proceedings regarding Personal Income Tax.

 

More information about the Fiscal and Tax Law Department | (Portugal)

Madrid

Belzuz Abogados - Madrid office

Nuñez de Balboa 115 bis 1

  28006 Madrid

+34 91 562 50 76

+34 91 562 45 40

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Lisbon

Belzuz Abogados - Lisbon office

Av. Duque d´Ávila, 141 – 1º Dtº

  1050-081 Lisbon

+351 21 324 05 30

+351 21 347 84 52

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Oporto

Belzuz Abogados - Oporto office

Rua Julio Dinis 204, Off 314

  4050-318 Oporto

+351 22 938 94 52

+351 22 938 94 54

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Associations

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