IRS: Tax authority blocks access to former resident regime in cases of partial residency
Simply having had tax residency in Portugal, even if partial, in one of the five years prior to returning to the country is enough for a taxpayer to lose the right to the IRS benefit related to the former resident regime. This determination comes from the Tax and Customs Authority (AT) in a binding information notice published on the Finance portal, with this new interpretation potentially restricting the...
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