Title III · Stay in national territory · Chapter I · Provisions common to applications concerning stay in national territory

Article 42-L Information proving tax residence

Artigo 42.º-L · Informação comprovativa da residência fiscal

Decreto Regulamentar n.º 84/2007, de 5 de novembro · regulation of Law No. 23/2007 · consolidated text, as amended by Regulatory Decree No. 1/2024, checked 26 October 2026

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1. Information proving tax residence in national territory is proven by consulting the databases of the Tax and Customs Authority.

1 - A informação comprovativa da residência fiscal em território nacional é comprovada através de consulta às bases de dados da Autoridade Tributária.

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2. Information proving tax residence outside national territory is proven by consulting the official databases of the country of residence.

2 - A informação comprovativa da residência fiscal fora do território nacional é comprovada através de consulta às bases de dados oficiais do país de residência.

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3. Where it is not possible to access the information as provided in the preceding paragraph, it shall be proven by an official declaration issued by the country of residence, in compliance with Article 51(9).

3 - Quando não seja possível aceder à informação nos termos previstos no número anterior, deve a mesma ser comprovada através de declaração oficial emitida pelo país de residência, com respeito pelo disposto no n.º 9 do artigo 51.º

What we checked in this article

Check the databases consulted for tax residence in and outside Portugal and the fallback official declaration under Article 51(9).

Preparing a visa or residence application? Article 42-L lists what the authorities will check.

We prepare the company side of the file (employment contracts, payroll, tax and social security registrations, proof of activity) and coordinate with immigration lawyers on the application. 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

Visa and residence files, with the company side in order

Most refusals come from a missing document or an inconsistency between the contract, the payroll and the tax records. Tell us the route you are applying for, and we will check the company documents the Regulation requires.

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