IFICI regulation · Order No. 352/2024/1

Article 6 Transmission of and access to information

Artigo 6.º · Envio e acesso à informação

Portaria n.º 352/2024/1, de 23 de dezembro · as amended by Portaria n.º 52-A/2025/1 · regulation of Article 58-A EBF, checked 26 October 2026

#

1. The other entities referred to in Article 2(2) notify the AT, by 15 February of each year, of:

1 - As demais entidades referidas no n.º 2 do artigo 2.º comunicam à AT, até 15 de fevereiro de cada ano:

#

a) The taxpayers’ applications for registration submitted under Article 2 and the changes notified under Article 5;

a) Os pedidos de inscrição dos sujeitos passivos, apresentados nos termos do artigo 2.º, bem como as alterações comunicadas nos termos do artigo 5.º;

#

b) Compliance with the requirements relating to the activity carried on by the taxpayers.

b) O cumprimento dos requisitos relativos à atividade exercida pelos sujeitos passivos.

#

2. The notifications referred to in the preceding paragraph are made by electronic data transmission.

2 - As comunicações referidas no número anterior são efetuadas por transmissão eletrónica de dados.

#

3. By 31 March of each year, the AT makes information on the status of their registration available to taxpayers, who may obtain proof of that status through their private area on the Portal das Finanças.

3 - A AT disponibiliza aos sujeitos passivos, até 31 de março de cada ano, informação sobre a situação da respetiva inscrição, podendo aqueles obter um comprovativo dessa situação, através da sua área reservada no Portal das Finanças.

What we checked in this article

Check the 15 February and 31 March deadlines and that “demais entidades” is rendered as the other entities (that is, other than the AT).

Moving to Portugal for a qualifying role? Article 6 sets how and when to register.

We check whether the role and the employer qualify for IFICI, prepare the registration and the employer’s documents, and model the tax saving against the normal rates. A written answer and a fixed quote within one working day.

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

IFICI, registered on time

The 20% rate depends on registering by 15 January of the year after you become resident, with the right entity and the right evidence. Tell us your role and your employer, and we will check eligibility and prepare the filing.

Get a quote