RCBE regime (annex to Law No. 89/2017) · Chapter VII · Supervision and penalties

Article 36 Mandatory proof of registration in the RCBE

Artigo 36.º · Obrigatoriedade de comprovação de inscrição no RCBE

Lei n.º 89/2017 and the annexed Regime Jurídico do RCBE · consolidated text checked 26 October 2026

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1. Proof of the beneficial owner registration and of the related updates by the entities included in the RCBE shall be required in all circumstances in which the law requires proof that the tax position is in order, without prejudice to other statutory provisions requiring such proof.

1 - A comprovação do registo e das respetivas atualizações de beneficiário efetivo pelas entidades constantes no RCBE deve ser exigida em todas as circunstâncias em que a lei obrigue à comprovação da situação tributária regularizada, sem prejuízo de outras disposições legais que determinem a exigência dessa comprovação.

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2. Proof of the beneficial owner registration shall be provided by electronic consultation of the RCBE.

2 - A comprovação do registo de beneficiário efetivo é concretizada mediante consulta eletrónica ao RCBE.

What we checked in this article

The link to every case where proof of a regularised tax position is required, the saving for other statutory provisions and proof by electronic consultation are retained.

Need to file or update the RCBE declaration? Article 36 is where it starts.

We file initial RCBE declarations, updates and annual confirmations for Portuguese companies with foreign owners, and map the ownership chain so the beneficial owner is identified correctly. Fixed fee, done in English.

Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.

Applying the law

The RCBE declaration, filed correctly the first time

A missing or wrong declaration blocks dividend payments, public contracts and bank onboarding. Send us the ownership chart; we identify the beneficial owners, file the declaration and keep it current.

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