Autor: Pinheiro

Power of Attorney | Basic explanations
Power of Attorney | Basic explanations
An important part of lifetime planning is the power of attorney. A power of attorney is accepted in all states, but the rules and requirements differ from state to state. A power of attorney gives one or more persons the power to act on your behalf as your agent. The power may be limited to a particular activity, such as closing the sale of your home, or be general in its application. The power may give temporary or permanent authority to act on your behalf. The power may take effect immediately, or only upon the occurrence of a future event, usually a determination that you are unable to act for yourself due to mental or physical disability. The latter is called a “springing” power of attorney. A power of attorney may be revoked, but most states require written notice of revocation to the person named to act for you.
The person named in a power of attorney to act on your behalf is commonly referred to as your “agent” or “attorney-in-fact.” With a valid power of attorney, your agent can take any action permitted in the document. Often your agent must present the actual document to invoke the power. For example, if another person is acting on your behalf to sell an automobile, the motor vehicles department generally will require that the power of attorney be presented before your agent’s authority to sign the title will be honored. Similarly, an agent who signs documents to buy or sell real property on your behalf must present the power of attorney to the title company. Similarly, the agent has to present the power of attorney to a broker or banker to effect the sale of securities or opening and closing bank accounts. However, your agent generally should not need to present the power of attorney when signing checks for you.
Why would anyone give such sweeping authority to another person? One answer is convenience. If you are buying or selling assets and do not wish to appear in person to close the transaction, you may take advantage of a power of attorney. Another important reason to use power of attorney is to prepare for situations when you may not be able to act on your own behalf due to absence or incapacity. Such a disability may be temporary, for example, due to travel, accident, or illness, or it may be permanent.
If you do not have a power of attorney and become unable to manage your personal or business affairs, it may become necessary for a court to appoint one or more people to act for you. People appointed in this manner are referred to as guardians, conservators, or committees, depending upon your local state law. If a court proceeding, sometimes known as intervention, is needed, you may not have the ability to choose the person who will act for you. Few people want to be subject to a public proceeding in this manner so being proactive to create the appropriate document to avoid this is important. A power of attorney allows you to choose who will act for you and defines his or her authority and its limits, if any. In some instances, greater security against having a guardianship imposed on you may be achieved by you also creating a revocable living trust.
Who Should Be Your Agent?
You may wish to choose a family member to act on your behalf. Many people name their spouses or one or more children. In naming more than one person to act as agent at the same time, be alert to the possibility that all may not be available to act when needed, or they may not agree. The designation of co-agents should indicate whether you wish to have the majority act in the absence of full availability and agreement. Regardless of whether you name co-agents, you should always name one or more successor agents to address the possibility that the person you name as agent may be unavailable or unable to act when the time comes.
There are no special qualifications necessary for someone to act as an attorney-in-fact except that the person must not be a minor or otherwise incapacitated. The best choice is someone you trust. Integrity, not financial acumen, is often the most important trait of a potential agent.
How The Agent Should Sign?
Assume Michael Douglas appoints his wife, Catherine Zeta-Jones, as his agent in a written power of attorney. Catherine, as agent, must sign as follows: Michael Douglas, by Catherine Zeta-Jones under POA or Catherine Zeta-Jones, attorney-in-fact for Michael Douglas. If you are ever called upon to take action as someone’s agent, you should consult with an attorney about actions you can and cannot take and whether there are any precautionary steps you should take to minimize the likelihood of someone challenging your actions. This is especially important if you take actions that directly or indirectly benefit you personally.
What Kinds of Powers Should I Give My Agent?
In addition to managing your day-to-day financial affairs, your attorney-in-fact can take steps to implement your estate plan. Although an agent cannot revise your will on your behalf, some jurisdictions permit an attorney-in-fact to create or amend trusts for you during your lifetime, or to transfer your assets to trusts you created. Even without amending your will or creating trusts, an agent can affect the outcome of how your assets are distributed by changing the ownership (title) to assets. It is prudent to include in the power of attorney a clear statement of whether you wish your agent to have these powers.
Gifts are an important tool for many estate plans, and your attorney-in-fact can make gifts on your behalf, subject to guidelines that you set forth in your power of attorney. For example, you may wish to permit your attorney-in-fact to make “annual exclusion” gifts (up to $14,000 in value per recipient per year in 2013) on your behalf to your children and grandchildren. It is important that the lawyer who prepares your power of attorney draft the document in a way that does not expose your attorney-in-fact to unintended estate tax consequences. While some states permit attorneys-in-fact to make gifts as a matter of statute, others require explicit authorization in the power of attorney. If you have older documents you should review them with your attorney. Because of the high estate tax exemption ($5 million inflation adjusted) many people who had given agents the right to make gifts may no longer wish to include this power. Others, however, in order to empower their agent to minimize state estate tax might continue or add such a power. Finally, there may be reasons not to limit the gifts your attorney-in-fact may make to annual exclusion gifts in order to facilitate Medicaid planning or to minimize or avoid state estate tax beyond what annual exclusion gifts alone might permit.
In addition to the power of your agent to make gifts on your behalf, many powers of your attorney-in-fact are governed by state law. Generally, the law of the state in which you reside at the time you sign a power of attorney will govern the powers and actions of your agent under that document. If you own real estate, such as a vacation home, or valuable personal property, such as collectibles, in a second state, you should check with an attorney to make sure that your power of attorney properly covers such property.
What if I move?
Generally, a power of attorney that is valid when you sign it will remain valid even if you change your state of residence. Although it should not be necessary to sign a new power of attorney merely because you have moved to a new state, it is a good idea to take the opportunity to update your power of attorney. The update ideally should be part of a review and update of your overall estate plan to be sure that nuances of the new state law (and any other changes in circumstances that have occurred since your existing documents were signed) are addressed.
Will my Power of Attorney expire?
Some states used to require the renewal of a power of attorney for continuing validity. Today, most states permit a “durable” power of attorney that remains valid once signed until you die or revoke the document. You should periodically meet with your lawyer, however, to revisit your power of attorney and consider whether your choice of agent still meets your needs and learn whether developments in state law affect your power of attorney. Some powers of attorney expressly include termination dates to minimize the risk of former friends or spouses continuing to serve as agents. It is vital that you review the continued effectiveness of your documents periodically.
Source: American Bar
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2 Junho, 2022
Princípio da decisão (procedimento administrativo) CPA
Princípio da decisão (procedimento administrativo)
Quando um particular dirige um requerimento a um órgão administrativo sobre uma determinada matéria da sua competência, este está, em regra, legalmente obrigado a decidir sobre o mesmo.
Com efeito, um dos princípios administrativos reconhecido pelo nosso Código do Procedimento Administrativo (CPA) é, precisamente, o princípio da decisão, determinando-se no respetivo n.º 1 do artigo 13.º que todos os «órgãos da Administração Pública têm o dever de se pronunciar sobre todos os assuntos da sua competência que lhes sejam apresentados, nomeadamente, sobre os assuntos que aos interessados digam diretamente respeito, bem como sobre quaisquer petições, representações, reclamações ou queixas formuladas em defesa da Constituição, das leis ou do interesse público».
Sendo este o princípio geral, existem, claro, algumas exceções, como é o caso, por exemplo, previsto no n.º 2 do artigo 13.º do CPA, em que se ressalva que deixa de existir dever de decidir «quando, há menos de dois anos, contados da data da apresentação do requerimento, o órgão competente tenha praticado um ato administrativo sobre o mesmo pedido, formulado pelo mesmo particular com os mesmos fundamentos».
No fundo, o que aqui se pretende evitar é que um órgão administrativo se veja obrigado a decidir repetidamente pedidos iguais, assim se desincentivando a repetição de requerimentos por parte de particulares que fiquem descontentes com a decisão tomada sobre a sua pretensão.
Em termos gerais, e salvo se outro prazo decorrer da lei, os procedimentos de iniciativa particular devem ser decididos no prazo de noventa dias úteis, prorrogável até ao limite máximo de noventa dias úteis adicionais (cfr. n.º 1 do artigo 128.º do CPA), sendo que, sem prejuízo do regime dos atos tácitos, a falta de decisão no prazo legal constitui incumprimento do dever de decidir, o que confere ao interessado a possibilidade de utilizar os meios de tutela administrativa e jurisdicional adequados (cfr. artigo 129.º do CPA).

Fonte: DRE PT
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Lexionário
decisão; dever de decidir; prazo legal de decisão; repetição de requerimento.
2 Junho, 2022
Alguns direitos do particular perante à Administração Pública
Eficiência, economicidade e celeridade e forma não burocratizada
De acordo com o artigo 5º, do Código do Procedimento Administrativo de Portugal, a Administração pública tem o dever de atuar com eficiência, economicidade e celeridade, evitando a forma burocratizada.
Informações e esclarecimentos aos particulares
Os órgãos da Administração Pública devem prestar aos particulares as informações e os esclarecimentos de que careçam. Além disso, devem apoiar e estimular as suas iniciativas e receber as suas sugestões e informações. Referida obrigação está prevista no “princípio da colaboração com os particulares”, inserido no artigo 11º, do CPA.
Direito à informação
Os interessados têm o direito de ser informados sobre o andamento dos procedimentos que lhes digam diretamente respeito, bem como o direito de conhecer as resoluções definitivas que sobre eles forem tomadas. Tais informações devem abranger a indicação do serviço onde o procedimento se encontra, os atos e diligências praticados, as deficiências a suprir pelos interessados, as decisões adotadas e quaisquer outros elementos solicitados, devendo ser fornecidas no prazo máximo de 10 dias (art. 82º, CPA).
Consulta do processo e passagem de certidões
Os interessados têm o direito de consultar o processo. Referido direito abrange os documentos relativos a terceiros. Contudo, devem-se observar as restrições relativas ao sigilo, sem prejuízo da proteção dos dados pessoais nos termos da lei.
Da mesma forma, os interessados têm o direito de obter certidão, reprodução ou declaração autenticada dos documentos que constem dos processos a que tenham acesso, mediante o pagamento das importâncias que forem devidas (art. 83º, CPA).
Certidões independentes de despacho
Os serviços competentes são obrigados a passar aos interessados certidão, reprodução ou declaração autenticada de documentos de que constem, consoante o pedido, todos ou alguns dos seguintes elementos (art. 84º, CPA):
- Data de apresentação de requerimentos, petições, reclamações, recursos ou documentos semelhantes;
- Conteúdo dos documentos referidos na alínea anterior ou pretensão nestes formulada;
- Andamento que tiveram ou situação em que se encontram os respectivos documentos;
- Resolução tomada ou falta de resolução.
A obrigação aqui prevista ocorre independentemente de despacho e no prazo máximo de 10 dias, a contar da apresentação do requerimento.
Obviamente, o dever estabelecido no número anterior não abrange os documentos classificados ou que revelem segredo comercial ou industrial ou segredo relativo à propriedade literária, artística ou científica.
Caso os elementos constem de procedimentos informatizados, as certidões, reproduções ou declarações mencionadas devem ser passadas, com a devida autenticação, no prazo máximo de três dias, por via eletrónica ou mediante impressão nos serviços da Administração.
Recurso hierárquico
Para o caso de omissão ilegal de atos administrativos, é possível a interposição do recurso hierárquico (artigo 193.º, CPA).
Quando a lei não estabelece prazo diferente, o recurso hierárquico necessário dos atos administrativos deve ser interposto no prazo de 30 dias e o recurso hierárquico facultativo, no prazo de impugnação contenciosa do ato em causa.
Em relação à interposição do recurso hierárquico, conveniente transcrever o artigo 194.º, do CPA.
Interposição do recurso hierárquico | Artigo 194.º
1 – O recurso é dirigido ao mais elevado superior hierárquico do autor do ato ou da omissão, salvo se a competência para a decisão se encontrar delegada ou subdelegada.
2 – O requerimento de interposição do recurso é apresentado ao autor do ato ou da omissão ou à autoridade a quem seja dirigido, que, neste caso, o remete ao primeiro, no prazo de três dias.
Vale lembrar que, de acordo com o princípio da administração aberta, previsto no artigo 17º, do CPA, todas as pessoas têm o direito de acesso aos arquivos e registos administrativos, mesmo quando nenhum procedimento que lhes diga diretamente respeito esteja em curso, com as ressalvas relativas às restrições do sigilo. Além disso, deve-se observar que o acesso aos arquivos e registos administrativos é regulado por lei.
Cooperação e boa-fé procedimental
Em relação à cooperação e boa-fé procedimental (artigo 60.º, CPA), os órgãos da Administração Pública e os interessados devem cooperar entre si, com vista à fixação rigorosa dos pressupostos de decisão e à obtenção de decisões legais e justas. No entanto, é comum que o particular encontre resistência por parte da Administração Pública, mesmo quando estão tentando cooperar com o procedimento.
Dever de celeridade
Por fim, o responsável pela direção do procedimento e os outros órgãos intervenientes na respetiva tramitação devem providenciar por um andamento rápido e eficaz, ordenando e promovendo tudo o que seja necessário a um seguimento diligente e à tomada de uma decisão dentro de prazo razoável (artigo 59.º, CPA).
Adriano Martins Pinheiro é advogado, formador e escritor
https://www.pgdlisboa.pt/
30 Maio, 2022
Reclamação | Código de Procedimento Administrativo de Portugal
Reclamação | Código de Procedimento Administrativo de Portugal

A reclamação consiste num modo de impugnação administrativa por via do qual os interessados solicitam, junto de um órgão da Administração Pública, a revogação, anulação, modificação ou substituição de um ato administrativo ou, em alternativa e sendo caso disso, reagem contra a omissão ilegal de atos administrativos em incumprimento do dever de decisão solicitando a emissão do ato pretendido.
A reclamação distingue-se dos restantes meios de impugnação administrativa por ser o único meio de impugnação que deve ser apresentado junto do próprio autor do ato ou, se for caso disso, daquele que alegadamente incumpriu o dever de decisão.
Este meio de impugnação administrativa deve ser deduzido por meio de requerimento, no qual o interessado deve expor os fundamentos que invoca, podendo juntar os elementos probatórios que considere convenientes.
Contudo, de referir que perde a faculdade de reclamar aquele que, sem reserva, tenha aceitado, expressa ou tacitamente, um ato administrativo depois de praticado.
Quanto a prazos, a reclamação contra a omissão alegadamente ilegal de ato administrativo pode ser apresentada no prazo de um ano, o qual é contado da data do incumprimento do dever de decisão Já a reclamação de ato expresso deve ser apresentada no prazo de 15 dias, contado da data da sua notificação, mesmo nos casos em que o ato tenha sido objeto de publicação obrigatória.
O prazo para o órgão competente apreciar e decidir a reclamação é de 30 dias.
O regime geral deste meio de impugnação administrativa vem regulado nos artigos 184.º a 190.º do Código do Procedimento Administrativo, enquanto as normas que especificamente regulam a reclamação constam dos artigos 191.º e 192.º do mesmo Código.
Fonte: DRE
30 Maio, 2022
Recurso Hierárquico | Processo Administrativo de Portugal
Recurso Hierárquico | Processo Admininstrativo de Portugal | Código do Procedimento Administrativo
O recurso hierárquico consiste num modo de impugnação administrativa por via do qual os interessados solicitam, junto de um órgão da Administração Pública, a revogação, anulação, modificação ou substituição de um ato administrativo ou, em alternativa e sendo caso disso, reagem contra a omissão ilegal de atos administrativos em incumprimento do dever de decisão solicitando a emissão do ato pretendido.
O recurso hierárquico distingue-se dos restantes meios de impugnação administrativa por ser o único meio de impugnação que deve ser dirigido ao mais elevado superior hierárquico do autor do ato ou, se for caso disso, do superior hierárquico daquele que alegadamente incumpriu o dever de decisão, pelo que a sua admissibilidade depende da existência de uma relação de hierarquia entre o autor do ato ou da omissão ilegal e o órgão a quem se pede a nova apreciação da situação jurídica.
Este meio de impugnação administrativa deve ser deduzido por meio de requerimento (a apresentar ao autor do ato ou da omissão ou à autoridade a quem esteja dirigido que, neste caso, o remete ao primeiro no prazo de 3 dias), no qual o interessado deve expor os fundamentos que invoca, podendo juntar os elementos probatórios que considere convenientes
Contudo, de referir que perde a faculdade de recorrer aquele que, sem reserva, tenha aceitado, expressa ou tacitamente, um ato administrativo depois de praticado.
Quanto a prazos, o recurso hierárquico contra a omissão alegadamente ilegal de ato administrativo pode ser apresentado no prazo de um ano, o qual é contado da data do incumprimento do dever de decisão, e o recurso hierárquico de ato expresso pode ser apresentado no prazo de 30 dias, no caso de recurso hierárquico necessário, e no prazo de impugnação contenciosa do ato em causa, no caso de recurso hierárquico facultativo.
Em qualquer dos casos, o prazo para a interposição dos recursos hierárquicos é contado da data da notificação do ato, mesmo quando este tenha sido objeto de publicação obrigatória.
Finalmente, salvo se a lei estipular prazo diferente, o prazo para o órgão competente apreciar e decidir o recurso hierárquico é de 30 dias, o qual pode ser elevado até 90 dias quando haja lugar à realização de nova instrução ou de diligências complementares.
O regime geral deste meio de impugnação administrativa vem regulado nos artigos 184.º a 190.º do Código do Procedimento Administrativo, enquanto as normas que especificamente regulam o recurso hierárquico constam dos artigos 193.º a 198.º do mesmo Código.
Fonte: DRE | Lexionário
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Artigo 184.º
Princípio geral
1 – Os interessados têm o direito de:
a) Impugnar os atos administrativos perante a Administração Pública, solicitando a sua revogação, anulação, modificação ou substituição;
b) Reagir contra a omissão ilegal de atos administrativos, em incumprimento do dever de decisão solicitando a emissão do ato pretendido.
2 – Os direitos reconhecidos no número anterior podem ser exercidos, consoante os casos, mediante reclamação ou recurso, nos termos da presente secção.
3 – As reclamações e os recursos são deduzidos por meio de requerimento, no qual o recorrente deve expor os fundamentos que invoca, podendo juntar os elementos probatórios que considere convenientes.
Artigo 185.º
Natureza e fundamentos
1 – As reclamações e os recursos são necessários ou facultativos, conforme dependa, ou não, da sua prévia utilização a possibilidade de acesso aos meios contenciosos de impugnação ou condenação à prática de ato devido.
2 – As reclamações e os recursos têm caráter facultativo, salvo se a lei os denominar como necessários.
3 – Sempre que a lei não determine o contrário, as reclamações e os recursos de atos administrativos podem ter por fundamento a ilegalidade ou inconveniência do ato praticado.
Artigo 193.º
Regime geral
1 – Sempre que a lei não exclua tal possibilidade, o recurso hierárquico pode ser utilizado para:
a) Impugnar atos administrativos praticados por órgãos sujeitos aos poderes hierárquicos de outros órgãos;
b) Reagir contra a omissão ilegal de atos administrativos, por parte de órgãos sujeitos aos poderes hierárquicos de outros órgãos.
2 – Quando a lei não estabeleça prazo diferente, o recurso hierárquico necessário dos atos administrativos deve ser interposto no prazo de 30 dias e o recurso hierárquico facultativo, no prazo de impugnação contenciosa do ato em causa.
Artigo 194.º
Interposição
1 – O recurso é dirigido ao mais elevado superior hierárquico do autor do ato ou da omissão, salvo se a competência para a decisão se encontrar delegada ou subdelegada.
2 – O requerimento de interposição do recurso é apresentado ao autor do ato ou da omissão ou à autoridade a quem seja dirigido, que, neste caso, o remete ao primeiro, no prazo de três dias.
30 Maio, 2022
Direitos do Advogado | Estatuto da Ordem dos Advogados Portugueses (OA)

Este artigo trata dos direitos do advogado no exercício de sua função. Portanto, o texto fundamenta-se na Lei n.º 145/2015 de 9 de setembro (Estatuto da Ordem dos Advogados Portugueses).
Desde já, é importante ressaltar que constitui atribuição da Ordem dos Advogados Portugueses (OA) “representar a profissão de advogado e defender os interesses, direitos, prerrogativas e imunidades dos seus membros, denunciando perante as instâncias nacionais e internacionais os atos que atentem contra aqueles” (art. 3º).
Além disso, de acordo com o artigo 71.º, “os advogados têm direito de requerer a intervenção da Ordem dos Advogados para defesa dos seus direitos ou dos legítimos interesses da classe, nos termos previstos no presente Estatuto”.
A proteção ao exercício da advocacia em Portugal é ampla e abrangente, dizendo respeito a qualquer jurisdição, autoridade ou entidade pública ou privada. É o que está disposto no artigo 66º, nº 3, do Estatuto:
“O mandato judicial, a representação e assistência por advogado são sempre admissíveis e não podem ser impedidos perante qualquer jurisdição, autoridade ou entidade pública ou privada, nomeadamente para defesa de direitos, patrocínio de relações jurídicas controvertidas, composição de interesses ou em processos de mera averiguação, ainda que administrativa, oficiosa ou de qualquer outra natureza”.
Interessante notar que o artigo 69º do Estatuto dá ênfase à liberdade do exercício da advocacia, prevendo que os advogados e advogados estagiários com inscrição em vigor não podem ser impedidos, por qualquer autoridade pública ou privada, de praticar atos próprios da advocacia.
O Estatuto da Ordem dos Advogados também garante que o advogado seja tratado de forma compatível com a dignidade da advocacia e tenha condições adequadas para o cabal desempenho do mandato. É o que se vê no artigo 72º:
Artigo 72.º
1 – Os magistrados, agentes de autoridade e trabalhadores em funções públicas devem assegurar aos advogados, aquando do exercício da sua profissão, tratamento compatível com a dignidade da advocacia e condições adequadas para o cabal desempenho do mandato.
O advogado deve ter direito a plena privacidade em relação à comunicação com arguidos presos:
Artigo 78.º
Os advogados têm direito, nos termos da lei, de comunicar, pessoal e reservadamente, com os seus patrocinados, mesmo quando estes se encontrem presos ou detidos em estabelecimento civil ou militar.
Deve ser garantido ao advogado o direito à informação, exame de processos e pedido de certidões em qualquer tribunal ou repartição pública. Para uma melhor análise, é conveniente transcrever o nº. 1, do artigo 79º:
“1 – No exercício da sua profissão, o advogado tem o direito de solicitar em qualquer tribunal ou repartição pública o exame de processos, livros ou documentos que não tenham caráter reservado ou secreto, bem como de requerer, oralmente ou por escrito, que lhe sejam fornecidas fotocópias ou passadas certidões, sem necessidade de exibir procuração”.
Quando no exercício da sua profissão, o advogado deve ter preferência para ser atendido por quaisquer trabalhadores a quem devam dirigir-se e têm o direito de ingresso nas secretarias, designadamente nas judiciais. É o que dispõe o nº. 2, do artigo 79º.
Infelizmente, o advogado enfrenta desafios diários em sua profissão e, por vezes, precisa de utilizar a legislação com firmeza e ousadia, a fim de que seus direitos sejam atendidos.
Autor: Adriano Martins Pinheiro
18 Maio, 2022
UKRAINIAN CITIZENS | Temporary Protection Regime in Portugal
Given the conflict in Ukraine, the Portuguese government has made available several aid programmes and services for Portuguese and Ukrainian citizens who are on the ground or moving to Portugal.
A special status has been created for Ukrainian citizens coming to Portugal, which waives the need for a visa and grants temporary protection.
INFORMATION FOR UKRAINIAN CITIZENS
Temporary Protection Regime
The Portuguese government has applied the temporary protection regime for Ukrainian citizens and their relatives who cannot return to their country due to the war situation.
The regime also covers citizens of other nationalities who are relatives, relations, spouses or non-marital partnership of citizens of Ukrainian nationality who are also unable to return to Ukraine for the same reason.
When they arrive in Portugal, they are given a Temporary Protection Status, which includes the automatic granting of:
- Residence Permit
- Tax Identification Number (NIF)
- Social Security Identification Number (NISS)
- National Health Service (SNS) user number.
These identification numbers give access to various services, such as health care in public facilities, enrollment in job offers, social protection, among others.
The protection has an initial duration of one year, which can be extended for another year, as long as the conditions preventing people from returning to their country continue to prevail.
Lawyer in Portugal: Adriano Martins Pinheiro | +351 91 543 1234 | pinheiro@advocaciapinheiro.com
tags: ukrainian refugees
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8 Março, 2022
Expression of Interest | Residence permit for self-employed workers without a residence visa
residence permit for self-employed workers without a residence visa | Article 89, paragraph 2 | Expression of Interest | Manifestação de Interesse
Expression of Interest (Portuguese: Manifestação de Interesse)
The expression of interest is preferably submitted through the electronic platform (SAPA Portal) and the application is submitted personally on a standard form signed by the applicant or his/her legal representative and may be submitted at any SEF’s directorate or regional delegation, which, after proceedings and decision, will forward it to the directorate or regional delegation of the applicant’s area of residence.
DOCUMENTS REQUIRED
Necessary documentation as follows:
- Passport or any other valid travel document;
- Evidence of regular entry in Portuguese territory (holder of a valid visa, when required, or entry into Portugal within the period of the visa waiver);
- Evidence of sufficient means of subsistence, as per the provisions of Order Number 1563/2007, of 11 December (read below: green receipts);
- Extract from the criminal record from the country of origin;
- Extract from the criminal record from the country of residence for more than one year (when not Portugal);
- Permission for SEF to check portuguese criminal record;
- Evidence that the applicant has adequate accommodation;
- Evidence of having registered with the Social Security
- Evidence of registration in the tax authority;
- Evidence of having set a company according to the law, having declared the starting up of a business within the tax administration and social security as a legal person; OR
- Contract for services for the carrying out of a liberal profession and statement by the professional association with evidence of the registration (whenever applicable); OR
- Green Receipt (Recibo Verde)
Recibo Verde (Green Receipt)
You can make the expression of interest (manifestação de interesse), through green receipts. In that case, you don’t need a contract. It is good news for many people.
In addition, green receipts are useful to prove your income, that is, what in Portugal is called subsistence (Portuguese: Subsistência).
In Portugal, green receipts are used as invoices, receipts, or invoice-receipts that self-employed workers are required to issue anytime they offer a service to a customer or sell products.
To issue a green receipt, you must request an authorization from the Portuguese Tax Authority. After that, you can issue the receipts through the Finance website and print them.
Adriano Martins Pinheiro is a Lawyer in Portugal.
With information of from the Foreigners and Borders Services – SEF
19 Janeiro, 2022
PERSONAL INCOME TAX (IRS) IN PORTUGAL
PERSONAL INCOME TAX (IRS) | PORTUGAL
Personal income tax (IRS) applies to the income of citizens resident in Portuguese territory and non-residents who earn income in Portugal.
The tax is determined with reference to the income earned, the corresponding rate being applied according to the relevant band and taking the deductions laid down by law into account (e.g. education or health expenditure).
IRS is calculated individually, but couples and civil partnerships can opt to file jointly. In this case, tax is charged on the total revenue of the persons in the household.
The information in this section is organized as follows:
- IRS and tax address
- tax residents
- non-habitual resident (special status)
- filing the IRS return
- payment of taxes
- cross-border workers
- pensioners
- conventions to avoid double taxation
IRS AND TAX ADDRESS
Before filing your tax return, ensure that all information relating to your current situation is correctly entered on the website of Tax and Customs Authority (Autoridade Tributária e Aduaneira, AT), the body responsible for finance and for processing IRS.
This applies in particular to reporting your tax address, the address considered to be your official residence. Keeping your tax address up-to-date is not only a statutory requirement but is also very important: to obtain tax advantages (e.g. exemption from municipal real estate tax (Imposto Municipal Sobre Imóveis)) and to avoid possible penalties (fines of up to EUR 375).
If you move house on a temporary or permanent basis, you must change your address on your Citizen’s Card, since by changing the address on this card you are changing your tax address. Changing your tax address is a statutory requirement that can be completed online on the AT portal.
TAX RESIDENTS
If you are thinking of living or working in Portugal you must fulfil one of the following conditions to obtain a tax address in Portuguese territory:
- remain for over 183 days, whether consecutive or not, within a 12-month period, beginning or ending in the year in which you request a tax address
- have accommodation (your own or rented) that you intend to maintain and occupy as your habitual residence, on any day in the
- period referred to in the preceding point
- be a member of the crew of a vessel or aircraft providing a service to bodies domiciled or based in or actually managed from Portugal
- perform public functions or commissions abroad, at the service of the Portuguese State, including functions of a Member of the European Parliament
- have Portuguese nationality but a tax residence in another country, territory or region, subject to a tax regime which is appreciably more advantageous, and which is on the list approved by the Portuguese tax authorities.
NON-HABITUAL RESIDENT (SPECIAL STATUS)
There is a special income tax scheme for foreign citizens who intend to come to live in Portugal or for nationals who are living outside the country and wish to return: non-habitual resident status.
This special status applies to non-residents in Portugal who have not been taxed as tax residents in the 5 years prior to the application for the status, and it includes certain tax advantages, such as a lower rate of IRS, if the activity is considered to be high value added (list of activities in these circumstances).
To apply for this status, citizens must register as resident in Portugal. See the Tax and Customs Authority portal for further information on the conditions required to obtain this status and the registration procedures for paying taxes.
The AT site also provides a tax guide for Portuguese communities resident abroad, which also includes relevant information on the international taxation of income.
FILING THE IRS RETURN
Who is required to submit the IRS return
People who receive income from employment, business, professional work, capital, property, assets and pensions in Portugal are required to declare such income. In certain situations, however, citizens are exempted from filing the IRS return.
The IRS return must be submitted by:
- citizens resident in Portuguese territory – the income of all members of the household is taken into consideration, including income obtained outside Portuguese territory
- non-resident citizens – only for income obtained in Portuguese territory which has not been subject to deduction at source.
Who is exempted from submitting the IRS return
In the year to which the tax relates, citizens who have only received the following, whether separately or concurrently, are exempted from submitting the IRS return:
income taxed by withholding taxes
- employment income or pensions (total value up to EUR 8 500; for maintenance allowances, the limit is EUR 4 104)
- subsidies or grants under the Common Agricultural Policy (annual value of EUR 1 743.04, corresponding to four times the value of the social support index (Indexante de Apoios Sociais, IAS) for earnings from employment or pensions, the amount may not exceed EUR 4 104)
- ‘isolated act’ (ato isolado) (annual value of EUR 1 743.04, corresponding to four times the value of the IAS).
Exemption from filing the IRS return does not include citizens who opt for joint taxation, who receive temporary and lifelong annuities which are not intended for paying pensions, who receive income in kind and who receive maintenance allowances of a value in excess of EUR 4 104.
Confirmation of invoices
By 25 February each year, check that your invoices and receipts have been duly submitted by economic agents, record or supplement the invoices and ensure that invoices are entered in the appropriate expenditure section on the Tax Portal.
A password may also be requested from the Tax Portal, via the ‘Register’ option, by completing the application form with your personal data. It will subsequently be sent by post to your tax address, within an estimated period of 5 working days.
Deadline for filing the return
Citizens must submit an annual return relating to income for the preceding year and other information relevant to their tax situation.
The deadline for submission of the IRS return is from 1 April to 30 June, irrespective of whether the latter is a working day or not. It is obligatory to file the return online via the Tax Portal.
Taxation of taxpayers who are married or in civil partnerships
As a general rule, taxpayers who are married or in civil partnerships file an individual tax return in which they must include 50% of the income of dependents who form part of the household.
As already stated, however, a couple may opt for joint taxation, submitting a single IRS return which includes all income obtained by all members of the household. This option is valid only for the year concerned, i.e., in each year they may choose whether to file their tax return individually or jointly.
Automatic tax return
On the Tax Portal, the Tax and Customs Authority provides a provisional tax return and the corresponding provisional assessment, i.e., the estimated amount to be paid or received. The user must verify whether the provisional return corresponds to their tax situation and to their household.
The automatic tax return is available for taxpayers who meet the following conditions:
- they are resident in Portugal throughout the whole year
- they do not have non-habitual resident status
- they receive income only in Portugal
- they receive income only from categories A (employment) and/or H (pensions)
- they have not paid maintenance allowances
- they are not entitled to deductions for paying maintenance allowances, for people with disabilities, for international double taxation, for other tax benefits and in addition to municipal real estate tax
- they do not receive tax benefits except for pension savings schemes and sponsorship (provided they do not have as yet unpaid debts)
- they do not have additions to income through failure to comply with conditions for tax advantages.
Tax return (model 3)
To file your tax return you must:
- bring all the relevant documents together
- log in to the Tax Portal
- for authentication purposes, insert your NIF (tax identification number) and password for access to the tax portal, or authenticate yourself with your Citizen’s Card or the Digital Mobile Key
- select File Return > IRS > Complete
- obtain a pre-filled statement, check whether all the data are correct and correct them if necessary
- use the ‘Validate’ button to see whether the statement has errors and correct them
- use the ‘Simulate’ button to obtain the provisional calculation of the tax to be paid (to receive: rebate; to pay: payment statement; or nil)
  retain, if you wish, the information completed under ‘Record’
- submit the statement using the ‘File’ button
- take note of alerts, if any (they do not prevent submission of the return)
- you can check the progress of the return under the ‘Consult return’ option, when you receive an e-mail from the AT stating that the return has been validated
- correct the return using the ‘Correct’ option, if it contains central validation errors; the time-limit for correcting such errors is 30 days; if the corrections are not made within the time-limit indicated, the statement is regarded as void.
PAYMENT OF TAXES
Tax must be paid by 31 August of the year in which you filed your tax return, if the amount to be paid or received, i.e. the assessment, has been made by 31 July, or by 31 December, when the assessment is made by 30 November.
There are various ways to pay taxes if you are in Portugal, but they can also be paid if you are abroad.
If you have a tax payment statement and are not financially able to pay within the time period established, you can apply to pay by instalments in simplified form, provided you meet the conditions and fulfil the necessary requirements.
Debts of a value equal to or below EUR 5 000 can be paid in a maximum of 12 instalments, without providing a guarantee, provided you do not have other debts with the Tax Authority.
You must submit the application for payment by instalments electronically, via the Tax Portal, within 15 days of the time-limit for payment on the payment statement.
Complaints and appeals in the tax assessment procedure
In the event of an error in paying (assessing) individual income tax, you can apply for total or partial annulment within 120 days by means of an administrative appeal on the Tax and Customs Authority portal.
You can consult the legislation with the applicable articles of the tax procedure code regarding the legal forms available for submitting an administrative appeal.
CROSS-BORDER WORKERS
A cross-border worker differs from a migrant worker in that they live in one country and work in another, having a dual national relationship, i.e. a tax relationship with both countries.
Avoiding dual taxation
If you have settled in Portugal, the Tax and Customs Authority may regard you as a tax resident and tax you on all your earnings, irrespective of where they have been obtained.
However, if you have not updated your tax address to Portugal your country’s Tax Authority will continue to consider you to be a tax resident, requiring you to declare all your income, irrespective of the country in which it was obtained.
You are therefore in a situation of double taxation of income which may only be corrected after the fact.
To correct your tax residence in this situation you must apply for a tax residence certificate from the Tax and Customs Authority portal (Your Services / Obtain / Certificates / Apply / Tax Domicile), and it may be necessary to present additional supporting information, since the Tax Authority’s records are not amended automatically.
You can consult the list of countries with which Portugal has conventions to avoid double taxation on the AT portal.
On the AT portal you will also find the convention to avoid double taxation entered into with Spain, which is the only convention that has a specific regulation for cross-border workers [Article 15(4)], and the forms applicable to that convention.
Filing the IRS return
Submission of the IRS return and procedures for making complaints and appeals against the tax procedure (IRS) are the same for cross-border workers as for national residents.
PENSIONERS
Tax residence
The indications for updating the tax residence of pensioners who come to Portugal to live are the same as those for national residents.
Non-habitual resident
If you are a non-habitual resident, a status which includes pensioners, see the Tax and Customs Authority portal for further information on the conditions required to obtain such status and the registration procedures associated to payment of taxes.
The AT site also provides a tax guide for Portuguese communities resident abroad, which also includes relevant information on the international taxation of income.
IRS bands
The tax rates applicable to pensioners correspond to the same bands as those for national tax residents.
Submission of the IRS return and complaints
For pensioners, the filing of the IRS return and procedures for bringing complaints and appeals against the IRS payment procedure are the same as those for national residents.
CONVENTIONS TO AVOID DOUBLE TAXATION
You can consult the list of countries with which Portugal has conventions to avoid double taxation on the AT portal.
Each convention has its own article that deals with the income of artists and sports people and income arising from the exercise of public functions and from pensions, obtained in a State different from the State of residence.
On the AT portal you will also find the convention to avoid double taxation entered into with Spain, which as previously mentioned is the only convention with a specific rule for cross-border workers [Article 15(4)], and the forms applicable to that convention.
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https://eportugal.gov.pt/
13 Janeiro, 2022
NIF number in Portugal | What it is | How to get
We are going to talk about the Tax Identification Number in Portugal. It’s what we call the NIF here in Portugal.
For anything and everything in Portugal, you need to have the NIF.
So, Getting the NIF should be the first step.
We need the NIF to study, work, start a business, bank account. Anyway, everything.
The topics for this video are:
- How to get your tax identification number in Portugal?
- What is NIF?
- Where to get the NIF?
- What is the tax representative?
- Necessary documents.
What is NIF?
You will hear people saying “NIF” to refer to the tax number.
The translation of tax identification number in Portuguese is “Número de Identificação Fiscal”.
Therefore, NIF are the initial letters, in Portuguese, of this document (acronym).
I think it’s important to explain this, because you will often hear about the documents in Portuguese. So, you better get used to the pronunciation.
Nobody will tell you: What is your tax identification number. People will say: What is your NIF?
So, remember that: NIF, Número de Identificação Fiscal and Número de Contribuinte are the same thing. Its the tax identification number (in english).
Where to get the NIF?
You can go to the place called “Finanças”. To put it simply, Finanças is like a tax collection service.
If you can’t go in person, you can give someone a power of attorney. This way, you will have your NIF in the same way.
There are two options for you to go in person. You can go to a Finanças address or a citizen’s store.
The name of this place (citizen´s store) in Portuguese is Loja do Cidadão. In English, the translation can be Citizen’s Store.
The purpose of the citizen’s store is to bring together all public services in the same place.
By the way, at the Citizen’s Store you can also find the Foreigners and Borders Service (the SEF), Social Security and other important public services.
But, our subject here is NIF. So, let’s go.
What is the tax representative?
You need a tax representative to get your NIF.
This is perhaps the hardest part for most people.
The tax representative must personally go to Finanças to represent you.
It is possible for you to give a power of attorney so that someone can do everything for you, including tax representation. In that case, you don’t have to go in person.
Necessary Documents
Now let’s present the list of required documents. It’s not too complicated.
You must submit:
- A civil identification document or other legal equivalent document;
- A document containing the address abroad;
- The representative’s tax identification document;
- The representative’s civil identification document.
- Declaration and power of attorney, if applicable.
Adriano Martins Pinheiro is a lawyer in Portugal.
14 Dezembro, 2021

Autor: Pinheiro

Lawyer in Portugal: Adriano Martins Pinheiro | +351 91 543 1234 | pinheiro@advocaciapinheiro.com