Fiscal representation

Any non-resident individual or company resident outside the EU who owns property, holds a bank account, or has any other commercial activity or interest in Portugal must, by law, appoint a fiscal representative registered with the Tax Department.

Non-resident taxpayers who earn taxable income in Portugal — rental income, for example — are also required to appoint one, guaranteeing that the non-resident remains compliant with Portugal's tax obligations.

What does a fiscal representative do?

They act as the go-between for the individual or company holding the assets and the tax department. They are then jointly responsible, alongside you, for tax calculations relating to all of your Portuguese obligations — property, bank accounts, cars, income and all tax bills.

In practice this matters more than it sounds: the tax authority will only deal with the fiscal representative on rental income declarations, valuations, IMI bills and similar correspondence.