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Ask Afpop

In this new monthly column, afpop, Portugal’s largest foreign residents’ association, aims to answer some of the most frequently-asked questions by members.

Fiscal Representative

Question: I understand that I need to appoint a Fiscal Representative as I own property in Portugal and live in the UK. Is that true as I only have an IMI payment each year which is done by bank transfer?

afpop answers: The short answer is yes, from January 1, 2021, all UK citizens who are NOT residents in Portugal, are obliged to appoint a fiscal representative and notify Finanças of their details.

This representative can be anyone who has a fiscal number in Portugal and who is a resident here, or it can be an accountant/document agency/lawyer etc.

It is important to know that the person who will act as your fiscal representative CAN be held responsible for any outstanding taxes from the person they represent, so private entities will usually charge for this service. It does not matter what the tax obligations of the property owner are or how they pay their taxes.

If you appoint an agency to act as a Fiscal Rep for you, they should be able to assist you in the process of appointment. However, if you appoint a friend to act on your behalf, the process is relatively straight forward. You can either go to your local Finanças office (both the taxpayer and the representative need to be present) or you can complete the process online via the Finanças (AT) portal.

We have a Fact Sheet available for afpop members on how to complete this process.

Failure to appoint a fiscal representative, when mandatory, is punishable by a fine of between €75 and €7,500.

For more information about the Benefits of Membership of afpop, the largest Association for Foreign Residents in Portugal, you can visit their website; email them direct on [email protected] or call the afpop office on 282 458 509 (t/m 938 252 100). Please remember to quote THE ALGARVE RESIDENT when contacting them.