The grandfathering of “old NHR 1.1” announced November 2023 is still in effect, but not for much longer… and as @PCERoman notes Christmas holidays are near!
…people who become tax residents by December 31, 2024 and who have a promise or employment contract, promise or secondment agreement signed by December 31, 2023, with the exercise of functions taking place in national territory, or who have a rental or home purchase contract signed by October 10, 2023, may also register for the scheme.
The scheme is also accessible to families with children enrolled or registered in an educational establishment domiciled in Portuguese territory, until October 10, 2023, as well as to those who have a residence visa or residence permit valid until December 31, 2023 or a procedure, initiated until December 31, 2023, for granting a residence visa or residence permit, with the competent entities.
As a real-life example, my spouse and I don’t live in PT yet (despite buying a house Jan. '23), are still “under analysis” for GV (applied Feb. '23) but have a Dec. '24 biometrics appointment (yes, lawsuit + appeal).
Our GV advisor and I visited our local Finanças office in Funchal this week. After an hour of “não” and “por que” progressing from the front-line, to their supervisor, to their supervisor, they finally agreed to change our fiscal address to Portugal (i.e. “become tax resident”). With Portugal’s national budget finally being agreed Nov. 29th, we now need to decide which NHR to apply for - old 1.1 or the new IFICI.
These things seemed key in winning AT over, despite us not having actual PT residence (yet):
- AIMA Biometric appointment letter
- PT house deed (Jan. '23)
- PT house utility bills (obviously with a PT address), some in my name, others in my spouse’s name
- …not taking “não” for an answer, and a lot of persistence!