# NHR Rejection



## Fairbourne (11 mo ago)

We have just had our application for NHR status rejected due to it not being within 12 months of taking residency. At the time, the advice given (Portuguese Accountant) was as our income was all UK based, we didn’t need to make tax returns in Portugal. We also, were not intending to move permanently until 2021, but were advised to take residency in 2019 to avoid the Brexit issues. We haven’t spent 183 days in Portugal per year to date so are going to appeal the decision. Does anyone have any experience of the appeals process, and any success? If not successful, what have you done? 
Thanks, Sp


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## hktoportugal (Feb 25, 2019)

Sorry to hear this. I would discuss with your accountant but at first glance there appears to be very little you can do to appeal. The law is pretty clear unfortunately, in order to qualify as a “non-habitual resident”, a Portuguese national or a foreign individual having the right to live in Portugal must register as a tax resident of Portugal after not having been resident in this country during at least the previous 5 years. It should be noted that under the law an unregistered individual will be deemed resident for tax purposes if he/she either spends more than 183 days in the country during a 12-month period, or has a place of abode in the country, "in a way that may lead to the supposition of an intention to keep and occupy it as a habitual home". However, there is no minimum stay requirement for a Portugal-registered tax resident.

The 183 days therefore is not a disqualifier you can use to appeal. Once you register as a tax resident in Portugal you have to apply for your NHR in that tax cycle, in your case 2019.


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