@connorwes I agree with you. I couldn’t understand why so many people were talking about double taxation when you are not required to file a Portuguese tax return unless you are resident for more than 182 days per year. Is it their ignorance or mine?!
It’s a bit of both 
183 days presence is a sufficient condition for tax residency but not a necessary one. If you register as a tax resident in Portugal then no matter how many days you spend there you are expected to pay taxes there and file the IRS declaration (Imposto sobre o Rendimento das Pessoas Singulares).
But if you are NOT registered as a tax resident then no, you are not expected to pay taxes locally or submit IRS unless you carry out an ‘economic activity’ in Portugal as a non-resident.
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Why would someone voluntarily choose to be a tax resident of Portugal? What benefit would there be?
To live there and have a NHR.
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Or even not to live there but still have a NHR 
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I have a similar question.
What happen when I am already tax resident of Portugal, but I then do not live in Portugal over 183 days/year and I also do not own any property in Portugal?
When they find out that I only live 10-20 days/year, will they cancel my portuguese tax resident? Or they keep me as a tax resident although they find out that I do not complice a requirement of stays (over 183 days/year)?
I assume, and please correct me if I am wrong, that what is being discussed here is investment directly with the fund (without the need of any bank account) as also the fund itself providing the confirmation of holding the participation units (without the need of a custodian bank).
If the above is correct, are there successful precedents where GV applicants have received at least a pre-approval ? This appears to be a relatively new option and hence this question.
In case this is not a tried and tested process then any new applicant risks running in to a bureaucracy so attuned to seeing bank letters/confirmations that in the absence of any document from a bank it may summarily reject the entire application.
As my id shows, I am a rookie here and may have gotten the entire thing wrong. I am open to being corrected and wish to learn from such corrections.
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I don’t know the answer, but it’s a totally reasonable question.
AIMA being the random clown car that it is 
, you may also find some staff insisting on a conventional “bank statement” and others being open to other forms of proof.
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If you keep your tax address in Portugal on your NIF record with AT (Finanças), even if that is not your own property address, then I do not imagine AT going after you and investigating how many days you stayed or not in Portugal.
It is anyway not in the interest of any tax authority in any country to deregister someone from their tax residency. In other words why would they want to lose a paying or potentially paying ‘customer’?
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Thanks for your reply.
Although I understand your answer, I still find it quite strange. Because the criteria to be tax resident is clear (183 days or own a property). If one does not meet the requirement, he/she should be disqualified from being tax resident.
I could imagine an interesting situation.
For example: someone is a tax resident of Portugal but lives in other Schengen countries (France, Spain,…). Because Portugal does not have inheritance tax while France does, he/she can receive inheritance income to Portugal. If the person has NHR, then the situation is even better. Income from outside EU can be transferred to Portugal and will be exempted from tax. If Portugal finds out that the guy does not meet the criteria of being tax resident in Portugal, will he be penalised and will tax also be applied to the inheritance income that he already received?
Maybe i am wrong. I’ve never been in this kind of situation. 
Let me just clarify that owning a property in Portugal is not a requirement for tax residency. The NIF address can be your rented accommodation etc.
I’ll recuse myself from commenting on the rest 
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