Buying real estate in Portugal
The purchase of a house is subject to the payment of taxes, the acquisition of real estate in Portugal requires registration with the tax authorities in order to obtain a tax identification number (NIF).
In other words, residents abroad as well as those who, although domiciled in Portuguese territory, are absent for a period longer than six months, must, for tax purposes, appoint a representative domiciled in Portugal.
If you reside or are in the process of moving to a Member State of the European Union or the European Economic Area, the appointment of this representative is optional.
The tax domicile is the place of the habitual residence or, in the case of foreigners, the tax domicile is that of your tax representative.
To carry out the purchase of your property, you must present documents that identify the property and confirm legitimacy of the owner and buyer, namely:
I. EXTRACT FROM THE LAND REGISTER (OR SUMMARY OF PROPERTY TITLES)
This document may be requested at any tax office, where you can ascertain the fiscal situation of the property and check who is responsible for compliance with the respective tax.
II. PROPERTY TAX DOCUMENT
Information contained in the land register indicating what comprises a certain property, the legitimacy of the person who wants to sell it and the type of charges to which it is subject (mortgages, seizures, etc.)
III. USER LICENSE
The purpose of the user license is to certify the use to which the property is designed and validate that the property can be used for its intended purpose.
This authorization must be requested at the parish council where the property is located.
IV. TECHNICAL DATA SHEET
The building’s data sheet is a document that describes the main technical and functional characteristics of the property.
It must be requested directly at the parish council where the building is located.
V. ENERGY CERTIFICATE
It must be submitted by the owner of the property at the time of sale and during the signing of the deed of sale.
VI. RECEIPT OF PRIOR PAYMENT OF THE MUNICIPAL TAX ON FINANCIAL TRANSACTIONS RELATED TO THE REAL PROPERTY.
VII. PHOTOCOPY OF IDENTITY CARDS (OR EQUIVALENT) AND TAXPAYER CARDS OF THE CONTRACTING PARTIES
VIII. PRESENTATION OF A PROXY IN THE CASE OF A REPRESENTATION
The acquisition of a property is completed with the signing of the deed of sale and with Registration of the Property. After registration a proof of ownership of the property is issued.