Recent reporting summarises that the limitation period (prescription) for most tax debts in Portugal is eight years, but the start date depends on the tax type: it may be counted from the tax event (e.g., IMT), from the end of the year the tax occurred (IRS, IRC), or from the start of the following calendar year for certain withholdings. The nuance matters for expats with past property, income or withholding issues — older liabilities may already be time‑barred depending on when they arose.
Tax debts typically expire after eight years
Friday, 9 January 2026AI summary
Context & Explainers
The limitation period for most tax debts in Portugal is eight years (prescrição), with the start date depending on the tax type: from the tax event for taxes like IMT, from the end of the year in which the event occurred for IRS and IRC, or from the start of the following calendar year for withholdings. For expats this means tax authorities can assess or collect many debts for up to eight years after the triggering event, so it’s important to keep tax records for that period.
