Numéro Fiscal de Contribuinte

To purchase property in Portugal you need a tax number (Numéro Fiscal de Contribuinte). Applying for one is a simple procedure, which can be carried out at any local tax office (Repartição de Finanças).

To obtain a Fiscal Number you will need proof of identity - either a passport or identity card. You will also need an address in Portugal to enable the tax office to send your fiscal card (Cartão de Contribuinte). The cost of a fiscal card is 6.40€ (as of April 2008).

After completing the forms within the tax office you will be issued with a paper copy of your number, which is unique, then the card will be posted out at a later date once it is created.

If you do not have a Portuguese address you can, with permission, use that of your solicitor, estate agent or a friend. However it is wise to note if the property you are looking to purchase is to be a holiday home, you will need to appoint a 'Fiscal Representative' to look after any post you receive while you are not present in Portugal.

Once you have purchased your own property you must up date your details with the tax office, though only if you are going to be resident in Portugal full time.