{"id":3812,"date":"2023-03-01T15:04:24","date_gmt":"2023-03-01T15:04:24","guid":{"rendered":"https:\/\/europeexpatsupport.com\/beckham-law-and-the-non-habitual-resident-regime\/"},"modified":"2023-03-01T15:29:17","modified_gmt":"2023-03-01T15:29:17","slug":"beckham-law-and-the-non-habitual-resident-regime","status":"publish","type":"page","link":"https:\/\/europeexpatsupport.com\/en\/beckham-law-and-the-non-habitual-resident-regime\/","title":{"rendered":"Beckham Law and the Non-Habitual Resident Regime"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"3812\" class=\"elementor elementor-3812 elementor-2213\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section data-dce-background-overlay-image-url=\"https:\/\/europeexpatsupport.com\/wp-content\/uploads\/2022\/12\/slider_memo1.jpg\" class=\"elementor-section elementor-top-section elementor-element elementor-element-55e4157 elementor-section-height-min-height elementor-section-items-stretch elementor-section-content-top elementor-section-boxed elementor-section-height-default\" data-id=\"55e4157\" data-element_type=\"section\" data-settings=\"{&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;background_background&quot;:&quot;classic&quot;,&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f3a205c\" data-id=\"f3a205c\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e0191e8 elementor-widget elementor-widget-heading\" data-id=\"e0191e8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Beckham Law <br>and Non-Habitual Resident Regime<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-24512c6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"24512c6\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5f12a53 elementor-hidden-desktop\" data-id=\"5f12a53\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8af71af elementor-nav-menu__align-center elementor-nav-menu--dropdown-none elementor-hidden-desktop elementor-widget elementor-widget-nav-menu\" data-id=\"8af71af\" data-element_type=\"widget\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_offset&quot;:98,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i class=\\&quot;\\&quot;&gt;&lt;\\\/i&gt;&quot;,&quot;library&quot;:&quot;&quot;},&quot;layout&quot;:&quot;horizontal&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t<nav aria-label=\"Menu\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-horizontal e--pointer-none\">\n\t\t\t\t<ul id=\"menu-1-8af71af\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-3960\"><a href=\"#espana\" class=\"elementor-item elementor-item-anchor\">Spain<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-3961\"><a href=\"#portugal\" class=\"elementor-item elementor-item-anchor\">Portugal<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-8af71af\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-3960\"><a href=\"#espana\" class=\"elementor-item elementor-item-anchor\" tabindex=\"-1\">Spain<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-3961\"><a href=\"#portugal\" class=\"elementor-item elementor-item-anchor\" tabindex=\"-1\">Portugal<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-58f002a elementor-section-content-top elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"58f002a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div data-dce-background-color=\"#F6F6F6\" class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-76308b7 elementor-hidden-tablet elementor-hidden-mobile\" data-id=\"76308b7\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-03bd393 elementor-nav-menu__align-start elementor-nav-menu--dropdown-tablet elementor-nav-menu__text-align-aside elementor-widget elementor-widget-nav-menu\" data-id=\"03bd393\" data-element_type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;vertical&quot;,&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_offset&quot;:98,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i class=\\&quot;\\&quot;&gt;&lt;\\\/i&gt;&quot;,&quot;library&quot;:&quot;&quot;},&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t<nav aria-label=\"Menu\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-vertical e--pointer-none\">\n\t\t\t\t<ul id=\"menu-1-03bd393\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-3960\"><a href=\"#espana\" class=\"elementor-item elementor-item-anchor\">Spain<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-3961\"><a href=\"#portugal\" class=\"elementor-item elementor-item-anchor\">Portugal<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-03bd393\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-3960\"><a href=\"#espana\" class=\"elementor-item elementor-item-anchor\" tabindex=\"-1\">Spain<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-3961\"><a href=\"#portugal\" class=\"elementor-item elementor-item-anchor\" tabindex=\"-1\">Portugal<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-de77d31\" data-id=\"de77d31\" data-element_type=\"column\" id=\"espana\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b882650 elementor-widget elementor-widget-image\" data-id=\"b882650\" data-element_type=\"widget\" data-settings=\"{&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_translateY_effect&quot;:&quot;yes&quot;,&quot;motion_fx_translateY_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:1.8,&quot;sizes&quot;:[]},&quot;motion_fx_devices&quot;:[&quot;desktop&quot;],&quot;motion_fx_translateY_affectedRange&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:0,&quot;end&quot;:100}}}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"293\" src=\"https:\/\/europeexpatsupport.com\/wp-content\/uploads\/2023\/01\/ley_beckham-1024x375.jpg\" class=\"attachment-large size-large wp-image-2277\" alt=\"\" srcset=\"https:\/\/europeexpatsupport.com\/wp-content\/uploads\/2023\/01\/ley_beckham-1024x375.jpg 1024w, https:\/\/europeexpatsupport.com\/wp-content\/uploads\/2023\/01\/ley_beckham-600x220.jpg 600w, https:\/\/europeexpatsupport.com\/wp-content\/uploads\/2023\/01\/ley_beckham-300x110.jpg 300w, https:\/\/europeexpatsupport.com\/wp-content\/uploads\/2023\/01\/ley_beckham-768x282.jpg 768w, https:\/\/europeexpatsupport.com\/wp-content\/uploads\/2023\/01\/ley_beckham.jpg 1200w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8d39bea elementor-widget elementor-widget-heading\" data-id=\"8d39bea\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Special tax regime for individuals transferred to Spain. \u201cBeckham Law\u201d<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0c643d7 elementor-widget elementor-widget-text-editor\" data-id=\"0c643d7\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p class=\"p1\">Individuals who acquire their residence as a result of moving into Spanish territory may choose to pay taxes as non-residents, while maintaining their status as tax residents in Spain during the tax period in which the change of residence takes place and for the following five (5) years, provided that a number of conditions are met.<\/p>\n<p class=\"p1\">This means that individuals who, being entitled to do so, choose to take advantage of this special regime will be taxed at a \u201cflat rate\u201d of 24% on a payable base of up to 600,000 euros and at 47% from that figure. Individuals who meet the following conditions will be entitled to apply for this regime:<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-dce-advanced-background-color=\"#FFFFFF00\" class=\"elementor-element elementor-element-76a0b12f animated-slow elementor-widget__width-auto elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"76a0b12f\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<p class=\"elementor-heading-title elementor-size-default\">1<\/p>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85258e7 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"85258e7\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p class=\"p1\">Those who have not been residents in Spain during the ten (10) tax periods prior to the one in which they move into Spanish territory.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-dce-advanced-background-color=\"#FFFFFF00\" class=\"elementor-element elementor-element-1810bdd animated-slow elementor-widget__width-auto elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"1810bdd\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<p class=\"elementor-heading-title elementor-size-default\">2<\/p>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43a5fe37 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"43a5fe37\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p class=\"p1\">Those whose transfer into Spanish territory is produced as a result of any of the following circumstances:<\/p>\r\n\r\n<ul>\r\n \t<li class=\"p1\">An employment contract, except for the special employment relationship of professional sportsmen and women regulated by Royal Decree 1006\/1985, of 26 June 1985.\r\nThe employment relationship may begin with an employment contract with a company in Spain or when the employee is transferred to a company established in Spain with a letter of assignment.<\/li>\r\n \t<li class=\"p1\">Being appointed director of an entity in which the director does not hold an interest or, otherwise, when such holding does not qualify as a related entity under the terms established by Spanish legislation.<\/li>\r\n<\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-dce-advanced-background-color=\"#FFFFFF00\" class=\"elementor-element elementor-element-a1e631c animated-slow elementor-widget__width-auto elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"a1e631c\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<p class=\"elementor-heading-title elementor-size-default\">3<\/p>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7306afc5 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"7306afc5\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p class=\"p1\">Those who do not obtain income that would qualify as obtained through a Permanent Establishment (PE) located in Spanish territory.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2bd9066 elementor-widget elementor-widget-text-editor\" data-id=\"2bd9066\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p class=\"p1\">It is important to consider that the taxpayer who takes advantage of this Special Taxation Regime will be subject to Wealth Tax. The regional quotas vary in each of the Autonomous Community. In this sense, Madrid is very attractive, since this tax is 100% subsidized, therefore, no taxpayer pays for it.<\/p>\n<p class=\"p1\">The application of the regime must be analyzed on a case-by-case basis, since the convenience of its application will depend largely on the type of income received, the country of origin and the autonomous community into which the transfer takes place.<\/p>\n<p><strong>From January 2023:<\/strong><\/p>\n<ul>\n<li>Workers residing in Spain on the basis of a residence permit for teleworking for foreign companies will be able to apply to this regime.<\/li>\n<li>The regime will be extended to directors of emerging companies irrespective of their percentage shareholding in the share capital of the entity.<\/li>\n<li>The special tax regime may be applied to family members: spouse or parent of children and children under 25 years of age.<\/li>\n<li>The exemption for income in kind established in the Personal Income Tax Act will apply.<\/li>\n<li>The requirement of previous non-residence in Spain will be reduced to 5 years.<\/li>\n<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-dce-advanced-background-color=\"#DA8A28\" class=\"elementor-element elementor-element-5e53ab2 elementor-align-left elementor-widget elementor-widget-button\" data-id=\"5e53ab2\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-float\" href=\"https:\/\/europeexpatsupport.com\/contacto\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Apply now<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20d57ad elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"20d57ad\" data-element_type=\"widget\" id=\"portugal\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b2ae89a elementor-widget elementor-widget-image\" data-id=\"b2ae89a\" data-element_type=\"widget\" data-settings=\"{&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_translateY_effect&quot;:&quot;yes&quot;,&quot;motion_fx_translateY_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:1.8,&quot;sizes&quot;:[]},&quot;motion_fx_devices&quot;:[&quot;desktop&quot;],&quot;motion_fx_translateY_affectedRange&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:0,&quot;end&quot;:100}}}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"293\" src=\"https:\/\/europeexpatsupport.com\/wp-content\/uploads\/2023\/01\/regimen_fisca_pt-1024x375.jpg\" class=\"attachment-large size-large wp-image-2282\" alt=\"\" srcset=\"https:\/\/europeexpatsupport.com\/wp-content\/uploads\/2023\/01\/regimen_fisca_pt-1024x375.jpg 1024w, https:\/\/europeexpatsupport.com\/wp-content\/uploads\/2023\/01\/regimen_fisca_pt-600x220.jpg 600w, https:\/\/europeexpatsupport.com\/wp-content\/uploads\/2023\/01\/regimen_fisca_pt-300x110.jpg 300w, https:\/\/europeexpatsupport.com\/wp-content\/uploads\/2023\/01\/regimen_fisca_pt-768x282.jpg 768w, https:\/\/europeexpatsupport.com\/wp-content\/uploads\/2023\/01\/regimen_fisca_pt.jpg 1200w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ab18cc1 elementor-widget elementor-widget-heading\" data-id=\"ab18cc1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Portuguese tax regime for non-habitual residents<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-87f0bb6 elementor-widget elementor-widget-text-editor\" data-id=\"87f0bb6\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p class=\"p1\">The Investment Tax Code, approved by Decree-Law no. 249\/2009 of September 23, 2009, created the non-habitual resident (NHR) tax regime for personal income tax (IRS), with the aim of attracting to Portugal qualified non-resident professionals engaged in activities with high added value or in intellectual, industrial or know-how property, as well as beneficiaries of pensions obtained abroad.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b90e946 elementor-widget elementor-widget-toggle\" data-id=\"1b90e946\" data-element_type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-4621\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-4621\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Benefits<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-4621\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-4621\"><p class=\"p1\">Among the most attractive features is the exemption from taxation in Portugal of income generated outside Portuguese territory, including capital income, income from real estate assets and capital gains.<\/p>\n<p class=\"p1\">This is a particularly attractive tax regime for highly qualified personnel engaged in high value-added activities, but also for High-Net-Worth Individuals (HNWIs), as it guarantees access to more favorable tax conditions than in other countries.<\/p>\n<p class=\"p1\">The NHR regime in Portugal is very competitive compared to similar regimes and is sought after by many foreign nationals wishing to reside and invest, benefiting from full or partial tax exemptions.<\/p>\n<p class=\"p1\">The fact that it is a 10-year scheme, the rates and its application to self-employed, dependents and pensioners have contributed to this.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-4622\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-4622\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Legal requirements<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-4622\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-4622\"><p class=\"p1\">1. Not having been tax resident in Portugal in the previous 5 years &#8211; It must be demonstrated that the person concerned has not been resident in Portuguese territory in any of the previous 5 years;<\/p>\n<p class=\"p1\">2. Must register with the tax authorities and fulfil the conditions required to be considered tax resident in Portugal:<\/p>\n<ul>\n<li class=\"p1\">\n<p class=\"p1\">Stay in Portuguese territory for more than 183 days, continuous or interrupted, in a period of 12 months;<\/p>\n<\/li>\n<li class=\"p1\">\n<p class=\"p1\">Have a property in Portuguese territory (rental or ownership), demonstrating the intention to establish in Portugal his or her habitual and permanent residence.<\/p>\n<\/li>\n<\/ul>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-4623\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-4623\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Income - What are the advantages?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-4623\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-4623\"><p class=\"p1\">NHR status allows individuals to benefit from a special IRS regime, but these advantages vary depending on the source of the income.<\/p>\n<h4 class=\"p2\"><span style=\"color: #da8a28;\">A) Tax regime for income earned in Portugal<\/span><\/h4>\n<p class=\"p1\">Regarding income earned in Portugal, the granting of non-habitual tax resident status will allow the holder of income from employment or self-employment to benefit from the regime, provided that the income derives from the exercise of high value-added activities, as provided for in Portaria No 12\/2010 of January 7.<\/p>\n<p>Examples of high value-added activities<\/p>\n<p class=\"p1\">&#8211; General managers and executive directors of companies;<\/p>\n<p class=\"p1\">&#8211; Medical doctors;<\/p>\n<p class=\"p1\">&#8211; University and higher education teachers;<\/p>\n<p class=\"p1\">&#8211; Engineers, IT, communication, scientific and engineering professions;<\/p>\n<p class=\"p1\">&#8211; Journalists and artists.<\/p>\n<p class=\"p1\">Each activity must be analyzed in detail to verify its eligibility for the application of the tax rate on income earned in Portugal.<\/p>\n<p class=\"p1\">The applicable tax rates are as follows:<\/p>\n<table class=\"ea-advanced-data-table ea-advanced-data-table-static ea-advanced-data-table-22dced9d\" style=\"height: 210px;\" width=\"596\" data-id=\"22dced9d\">\n<thead>\n<tr>\n<th><strong><span style=\"color: #da8a28;\">Type of income<\/span><\/strong><\/th>\n<th><strong><span style=\"color: #da8a28;\">Tax &#8211; IRS<\/span><\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Dependent work<\/td>\n<td>20%<\/td>\n<\/tr>\n<tr>\n<td>\u00a0Self-employment<\/td>\n<td>20%<\/td>\n<\/tr>\n<tr>\n<td>Capital<\/td>\n<td>28%<\/td>\n<\/tr>\n<tr>\n<td>Capital gains<\/td>\n<td>28%<\/td>\n<\/tr>\n<tr>\n<td>Other income<\/td>\n<td>Hasta 48%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p1\"><span style=\"color: #da8a28;\"><strong>B) Tax treatment of income earned abroad<\/strong><\/span><\/p>\n<p class=\"p1\">Income earned abroad can benefit from the IRS exemption, the regime of the State of the source of the income having to be confirmed, as well as the qualification of the income.<\/p>\n<p class=\"p1\">A distinction must also be made between (i) income from employment; (ii) income from self-employment in high value-added service activities, income from capital (interest, dividends), income from land and capital gains from the transfer of shares or real estate for valuable consideration; (iii) pensions, as the taxation of each of these has its own rules.<\/p>\n<p class=\"p1\">Therefore, the following exemptions and tax rates apply:<\/p>\n<table class=\"ea-advanced-data-table ea-advanced-data-table-static ea-advanced-data-table-22dced9d\" style=\"height: 210px;\" width=\"596\" data-id=\"22dced9d\">\n<thead>\n<tr>\n<th><strong><span style=\"color: #da8a28;\">Type of income<\/span><\/strong><\/th>\n<th><strong><span style=\"color: #da8a28;\">Tax &#8211; IRS<\/span><\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p class=\"p1\">Dependent work<\/p>\n<\/td>\n<td>Exempt if: a) taxed in the State of origin, according to the double taxation agreement signed between Portugal and that State; b) In cases where there is no double taxation agreement signed with Portugal, such income may be taxed in the State of origin, provided that it is not considered to have been obtained in Portuguese territory and does not come from countries with privileged tax regimes.<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"p1\">Self-employment income from high value-added service activities<\/p>\n<hr \/>\n<p class=\"p1\">Capital income (interest, dividends)<\/p>\n<hr \/>\n<p class=\"p1\">Real estate income<\/p>\n<hr \/>\n<p class=\"p1\">Capital gains<\/p>\n<\/td>\n<td>Exempt if: a) taxed in the source State, according to a double taxation treaty signed between Portugal and that State; b) In cases where there is no double taxation treaty signed with Portugal, such income may be taxed by the source State according to the OECD Model Convention, provided that it is not deemed to be obtained in Portuguese territory and does not come from countries with privileged tax regimes.<\/td>\n<\/tr>\n<tr>\n<td>Pensions<\/td>\n<td>Flat rate of 10% with the possibility of offsetting taxes paid in the State of origin.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p1\">\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-4624\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-4624\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">How to obtain NHR status<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-4624\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-4624\"><p class=\"p1\">1 &#8211; Obtain a Portuguese tax identification number (NIF) as a non-resident;<\/p>\n<p class=\"p1\">2 &#8211; Change of status with the tax authorities to tax resident in Portugal, until March 31 of the year following the first year of tax residence in Portugal;<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-4625\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-4625\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">How can we help you:<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-4625\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-4625\"><ul>\n<li>Tax planning in Portugal and of your income located abroad.<\/li>\n<li>Advice on dual residence and taxation of income and wealth &#8211; see if you qualify for NHR.<\/li>\n<li>Obtain a NIF as a non-resident.<\/li>\n<li>Opening a bank account in Portugal.<\/li>\n<li>Assistance in acquiring\/renting a permanent home in Portugal.<\/li>\n<li>Registration as an EU citizen at the City Hall or visa at the Foreigners and Borders Service if outside the EU.<\/li>\n<li>Registration with the tax authorities as a tax resident in Portugal.<\/li>\n<li>Application for non-habitual resident status &#8211; Until March 31 of the following year.<\/li>\n<li>Obtain the certificate of tax resident in Portugal and register as a non-tax resident in the country of origin.<\/li>\n<li>Complete and submit the annual tax return.<\/li>\n<\/ul>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Benefits\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p class=\\\"p1\\\">Among the most attractive features is the exemption from taxation in Portugal of income generated outside Portuguese territory, including capital income, income from real estate assets and capital gains.<\\\/p>\\n<p class=\\\"p1\\\">This is a particularly attractive tax regime for highly qualified personnel engaged in high value-added activities, but also for High-Net-Worth Individuals (HNWIs), as it guarantees access to more favorable tax conditions than in other countries.<\\\/p>\\n<p class=\\\"p1\\\">The NHR regime in Portugal is very competitive compared to similar regimes and is sought after by many foreign nationals wishing to reside and invest, benefiting from full or partial tax exemptions.<\\\/p>\\n<p class=\\\"p1\\\">The fact that it is a 10-year scheme, the rates and its application to self-employed, dependents and pensioners have contributed to this.<\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"Legal requirements\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p class=\\\"p1\\\">1. Not having been tax resident in Portugal in the previous 5 years &#8211; It must be demonstrated that the person concerned has not been resident in Portuguese territory in any of the previous 5 years;<\\\/p>\\n<p class=\\\"p1\\\">2. Must register with the tax authorities and fulfil the conditions required to be considered tax resident in Portugal:<\\\/p>\\n<ul>\\n<li class=\\\"p1\\\">\\n<p class=\\\"p1\\\">Stay in Portuguese territory for more than 183 days, continuous or interrupted, in a period of 12 months;<\\\/p>\\n<\\\/li>\\n<li class=\\\"p1\\\">\\n<p class=\\\"p1\\\">Have a property in Portuguese territory (rental or ownership), demonstrating the intention to establish in Portugal his or her habitual and permanent residence.<\\\/p>\\n<\\\/li>\\n<\\\/ul>\\n\"}},{\"@type\":\"Question\",\"name\":\"Income - What are the advantages?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p class=\\\"p1\\\">NHR status allows individuals to benefit from a special IRS regime, but these advantages vary depending on the source of the income.<\\\/p>\\n<h4 class=\\\"p2\\\"><span style=\\\"color: #da8a28;\\\">A) Tax regime for income earned in Portugal<\\\/span><\\\/h4>\\n<p class=\\\"p1\\\">Regarding income earned in Portugal, the granting of non-habitual tax resident status will allow the holder of income from employment or self-employment to benefit from the regime, provided that the income derives from the exercise of high value-added activities, as provided for in Portaria No 12\\\/2010 of January 7.<\\\/p>\\n<p>Examples of high value-added activities<\\\/p>\\n<p class=\\\"p1\\\">&#8211; General managers and executive directors of companies;<\\\/p>\\n<p class=\\\"p1\\\">&#8211; Medical doctors;<\\\/p>\\n<p class=\\\"p1\\\">&#8211; University and higher education teachers;<\\\/p>\\n<p class=\\\"p1\\\">&#8211; Engineers, IT, communication, scientific and engineering professions;<\\\/p>\\n<p class=\\\"p1\\\">&#8211; Journalists and artists.<\\\/p>\\n<p class=\\\"p1\\\">Each activity must be analyzed in detail to verify its eligibility for the application of the tax rate on income earned in Portugal.<\\\/p>\\n<p class=\\\"p1\\\">The applicable tax rates are as follows:<\\\/p>\\n<table class=\\\"ea-advanced-data-table ea-advanced-data-table-static ea-advanced-data-table-22dced9d\\\" style=\\\"height: 210px;\\\" width=\\\"596\\\" data-id=\\\"22dced9d\\\">\\n<thead>\\n<tr>\\n<th><strong><span style=\\\"color: #da8a28;\\\">Type of income<\\\/span><\\\/strong><\\\/th>\\n<th><strong><span style=\\\"color: #da8a28;\\\">Tax &#8211; IRS<\\\/span><\\\/strong><\\\/th>\\n<\\\/tr>\\n<\\\/thead>\\n<tbody>\\n<tr>\\n<td>Dependent work<\\\/td>\\n<td>20%<\\\/td>\\n<\\\/tr>\\n<tr>\\n<td>\\u00a0Self-employment<\\\/td>\\n<td>20%<\\\/td>\\n<\\\/tr>\\n<tr>\\n<td>Capital<\\\/td>\\n<td>28%<\\\/td>\\n<\\\/tr>\\n<tr>\\n<td>Capital gains<\\\/td>\\n<td>28%<\\\/td>\\n<\\\/tr>\\n<tr>\\n<td>Other income<\\\/td>\\n<td>Hasta 48%<\\\/td>\\n<\\\/tr>\\n<\\\/tbody>\\n<\\\/table>\\n<p class=\\\"p1\\\"><span style=\\\"color: #da8a28;\\\"><strong>B) Tax treatment of income earned abroad<\\\/strong><\\\/span><\\\/p>\\n<p class=\\\"p1\\\">Income earned abroad can benefit from the IRS exemption, the regime of the State of the source of the income having to be confirmed, as well as the qualification of the income.<\\\/p>\\n<p class=\\\"p1\\\">A distinction must also be made between (i) income from employment; (ii) income from self-employment in high value-added service activities, income from capital (interest, dividends), income from land and capital gains from the transfer of shares or real estate for valuable consideration; (iii) pensions, as the taxation of each of these has its own rules.<\\\/p>\\n<p class=\\\"p1\\\">Therefore, the following exemptions and tax rates apply:<\\\/p>\\n<table class=\\\"ea-advanced-data-table ea-advanced-data-table-static ea-advanced-data-table-22dced9d\\\" style=\\\"height: 210px;\\\" width=\\\"596\\\" data-id=\\\"22dced9d\\\">\\n<thead>\\n<tr>\\n<th><strong><span style=\\\"color: #da8a28;\\\">Type of income<\\\/span><\\\/strong><\\\/th>\\n<th><strong><span style=\\\"color: #da8a28;\\\">Tax &#8211; IRS<\\\/span><\\\/strong><\\\/th>\\n<\\\/tr>\\n<\\\/thead>\\n<tbody>\\n<tr>\\n<td>\\n<p class=\\\"p1\\\">Dependent work<\\\/p>\\n<\\\/td>\\n<td>Exempt if: a) taxed in the State of origin, according to the double taxation agreement signed between Portugal and that State; b) In cases where there is no double taxation agreement signed with Portugal, such income may be taxed in the State of origin, provided that it is not considered to have been obtained in Portuguese territory and does not come from countries with privileged tax regimes.<\\\/td>\\n<\\\/tr>\\n<tr>\\n<td>\\n<p class=\\\"p1\\\">Self-employment income from high value-added service activities<\\\/p>\\n<hr \\\/>\\n<p class=\\\"p1\\\">Capital income (interest, dividends)<\\\/p>\\n<hr \\\/>\\n<p class=\\\"p1\\\">Real estate income<\\\/p>\\n<hr \\\/>\\n<p class=\\\"p1\\\">Capital gains<\\\/p>\\n<\\\/td>\\n<td>Exempt if: a) taxed in the source State, according to a double taxation treaty signed between Portugal and that State; b) In cases where there is no double taxation treaty signed with Portugal, such income may be taxed by the source State according to the OECD Model Convention, provided that it is not deemed to be obtained in Portuguese territory and does not come from countries with privileged tax regimes.<\\\/td>\\n<\\\/tr>\\n<tr>\\n<td>Pensions<\\\/td>\\n<td>Flat rate of 10% with the possibility of offsetting taxes paid in the State of origin.<\\\/td>\\n<\\\/tr>\\n<\\\/tbody>\\n<\\\/table>\\n<p class=\\\"p1\\\">\\n\"}},{\"@type\":\"Question\",\"name\":\"How to obtain NHR status\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p class=\\\"p1\\\">1 &#8211; Obtain a Portuguese tax identification number (NIF) as a non-resident;<\\\/p>\\n<p class=\\\"p1\\\">2 &#8211; Change of status with the tax authorities to tax resident in Portugal, until March 31 of the year following the first year of tax residence in Portugal;<\\\/p>\\n\"}},{\"@type\":\"Question\",\"name\":\"How can we help you:\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<ul>\\n<li>Tax planning in Portugal and of your income located abroad.<\\\/li>\\n<li>Advice on dual residence and taxation of income and wealth &#8211; see if you qualify for NHR.<\\\/li>\\n<li>Obtain a NIF as a non-resident.<\\\/li>\\n<li>Opening a bank account in Portugal.<\\\/li>\\n<li>Assistance in acquiring\\\/renting a permanent home in Portugal.<\\\/li>\\n<li>Registration as an EU citizen at the City Hall or visa at the Foreigners and Borders Service if outside the EU.<\\\/li>\\n<li>Registration with the tax authorities as a tax resident in Portugal.<\\\/li>\\n<li>Application for non-habitual resident status &#8211; Until March 31 of the following year.<\\\/li>\\n<li>Obtain the certificate of tax resident in Portugal and register as a non-tax resident in the country of origin.<\\\/li>\\n<li>Complete and submit the annual tax return.<\\\/li>\\n<\\\/ul>\\n\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-dce-advanced-background-color=\"#DA8A28\" class=\"elementor-element elementor-element-2349a46 elementor-align-left elementor-widget elementor-widget-button\" data-id=\"2349a46\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-float\" href=\"https:\/\/europeexpatsupport.com\/contacto\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Apply now<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1ad53b9c elementor-section-content-top elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1ad53b9c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2d30c7d3\" data-id=\"2d30c7d3\" data-element_type=\"column\" id=\"goldenvisapt\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-dce-background-overlay-color=\"#FFFFFF\" class=\"elementor-section elementor-top-section elementor-element elementor-element-d2eafa5 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