The “non usual resident” figure, which results in reducing the personal income tax (PIT) rates for those complying with the requirements to fit in this framework, depends on the taxpayer (individual) application for such regime, after the previous registration as resident.
Law Decree nº. 41/2016, from August 1 changes the taxpayer registration procedure as “non usual resident” as referred to in paragraph 10, Article 16 of the PIT Code, with the aim to implement an electronic procedure, for such it is foreseen in the previous mentioned Law Decree that the taxpayer must apply for “non usual resident” registration, electronically, on the Tax Authority website, subsequent to the registration act as a resident in Portuguese territory.
Tax Authorities aiming to clarify the procedures and implementation of such amendment, issued Circular Letter n.º 90023 from August 1, 2016.
See here the Circular Letter n.º 90023 from August 1, 2016.