purchase a property in Portugal and you do not intend to
live in the country, then you will have to appoint a
Fiscal Representative in the country. A
fiscal representative is responsible for liaising with
you and the local tax office.
If the property you
purchase is a holiday home, then you will of course be
liable to pay the annual council taxes (Imposto Municipal Sobre Imoveis
- IMI). Your fiscal representative
can be your lawyer, estate agent or a friend who is
resident in Portugal.