Need to file income tax return in portugal if no income?

We live in the USA and in October of last year bought an apartment unit in Lisbon and applied for the Golden Visa in December. The whole building is being renovated and won’t be ready until 2023. Am I correct in that we don’t need to file an income tax declaration in Portugal since we had zero income there and don’t reside there?

Thank you very much.


Hi, BOTH my Big 5 international accounting firm CPAs (consulting with their partners in Lisbon) AND my mid-size Lisbon-based law firm have given me written opinions that I do NOT need to file the Portuguese IRS form with the AT. Although I bought a GV fund, not real estate like you, I believe we are both US taxpayers, have NIF numbers, are non-resident in Portugal, do not claim NHR tax status in Portugal, have no income-producing activities in Portugal. So no filing needed. My advisors also told me that if I bought a non-income producing personal residence in Portugal, I would NOT need to file the Portuguese IRS form. If I live there in the future that would be different.
There may be municipal real estate taxes or other taxes outside the scope of this discussion.
Here is a link to the Portuguese AT site about the IRS
Portuguese Govt IRT Site
Two points:
1- He doesn’t, but If the guy below has some 3rd party evidence that just having a NIF requires a Portuguese IRS filing with the AT filing, then PLEASE give us the documentation, as my US / Lisbon CPAs and Lisbon lawyers, who I pay to be right, are gonna be very surprised, will have a lot of angry clients and are gonna get sued.
2- You should be asking YOUR Portugal lawyers and accountants this question and not trusting some random internet strangers for advice - including me. Also, probably don’t ask people who post bad advice for referrals. Some people on these forum ALWAYS seem to end EVERY post with offer of referrals to real estate agents, accountants, immigration consultants, etc., etc…


I agree with BrightonBoy’s response generally. My attorneys also advised me that with no Portuguese income in 2021 I do not need to file a Portuguese tax return, even though I own property in Portugal.


BrightonBoy is correct. I consulted with Price Waterhouse Coopers (PwC) in Lisbon regarding Portuguese taxes, NHR etc. If you have no Portuguese income and you haven’t resided in Portugal long enough to become a tax resident (which you can’t legally do without a visa)?then you don’t have to file a Portuguese tax return.



Thank you very much for the great input. My lawyer first said I needed to file than introduced me to an accountant that said I don’t. I wanted to see what other people’s experiences are and don’t just rely on that without counsulting with lawyers/accountants etc… Unfortunately I am finding it hard to get straight answers sometimes without digging deep myself. Thank you very much again.