NHR via transitional clause with habitual residence

Tax and legal
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1

Hello,
I’m looking into NHR as I have a promissory contract for a (condominium) property pre-dating Oct 10, 2023. Based on the transitory regime, this can qualify me for the 2023 version of the NHR program as long as I apply before Dec 31, 2024.

Based on information here: Portugal Golden Visa - The New Law of 2023 - #992 by joelvogel

… and in the GV guide here: Portugal Golden Visa Guide: Pros & Cons in 2024 – Nomad Gate, "According to PwC, you’re a tax in Portugal if you fulfill either of these conditions:…

  1. Spend more than 183 days…
  2. Regardless of spending less than 183 days in Portugal, maintain a residence (i.e. a habitual residence) in Portugal during any day of the period referred to above."

…my understanding is that I can apply for NHR so long as I declare the condo as my “primary residence” and spend some period of time residing in Portugal in 2024.

Questions:

  1. Is there any clarity on the minimum length of time required to qualify for NHR in my “fewer than 183 days with declared primary residence” NHR scenario?
  2. Although I have every intent to move to Portugal, moving a family can be complicated. Assuming I get NHR in 2024, will I then lose my NHR status if, in 2025, I have to return back to the US for work or family reasons, with the intent of resuming residence in Portugal later (say for example in 2026 or 2027)? Or will the NHR be paused (“suspenso”) and can safely resume for the remaining 7 or 8 years of my NHR duration, once I moved back in 2026/2027?

I assume that a lawyer or tax profissional is needed to ensure NHR is obtained and retained for the transitory regime, especially if there is a risk that I need to pause the NHR. Any recommendations?

2

I can tell you what I was told by my Portuguese accountants in response to similar questions when they obtained my NHR in 2022:

  1. The legal minimum is one night in my Portuguese residence with the intention of making it my habitual residence while I have the legal right to do so (in my case permission to enter PT before pre-approval & a long term lease). So for example a holiday won’t count, but “moving” and then returning overseas for work or pleasure does.

  2. I cannot pause my NHR and I will need to submit a PT tax return while I’m away from PT but my NHR will stay in place for 10 years from the start of the tax year I spent my first night (ie until 31st December 2031) as confirmed on my NHR certificate.

I used an accountant but know others on Nomadgate have not.
Hope this helps.