# Puzzled about 183 day rule



## Hulda (Jun 3, 2011)

I wonder if someone can advise me. We are taking early retirement and want to make a gradual move to Portugal, where we have had a holiday property for some years. We will need to work as consultants for some periods in the uk to supplement our income.

Eventually we will probably want to move entirely to Portugal at which point we will see our uk home. I understand if you spend more than 183 days in Portugal you can be considered resident, but also that you can spend an average of 91 days in UK and still be deemed tax resident. We will probably have no Portugese income for the next couple of years, but eventually may invest our uk property income into a Portugese property for rental.

My questions are
Can we spend more than 183 days in Portugal in any tax year and if we did what would be the implications?
Are their tax advantages in being Portugese resident?

very grateful for any advice and have found this forum very useful Thankyou.


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## canoeman (Mar 3, 2011)

Hulda said:


> My questions are
> Can we spend more than 183 days in Portugal in any tax year and if we did what would be the implications?
> Are their tax advantages in being Portugese resident?
> 
> very grateful for any advice and have found this forum very useful Thankyou.


If you spend more than 183 days a year cumulatively and Financas consider the property here your main residence then you are a tax residence and obliged to file a tax return, you would declare any consultancy income along with the rest of your income/pensions etc. Any tax already paid in UK would be offset against any possible Portuguese tax.

If your a resident then your not reguired to have a Fiscal Rep, but you should really consult a Portuguese account to see what your tax liability might be, if your showing him figure's Portuguese tax year is January to December so they should reflect this. 

robc has been posting about a tax free scheme to attract people to Portugal so you should check this option and whether you qualify, you should also mention your UK property as this might create CGT.


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## robc (Jul 17, 2008)

Hi Canoeman and Hulda, I have been reading this as it is a subject close to my heart.

I have been doing quite a bit of work on one aspect of the PT Tax system, notably, 
Decree Law 249/2009 dated September 23rd 2009.

I would stress that I am not a Tax Accountant, specialist or any other type of professional adviser. 

It may well be that Hulda qualifies for the exemptions contained in 249/2009. I would suggest that they contact a PT Taxation specialist for specific advice.

HTH

Rob


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