Rental contracts need to be declared online

In order to lease a property in Portugal a letting agreement needs to be signed. That contract, normally prepared by the landlord’s lawyer, must establish all the conditions agreed between the parties.

Following its signature, there is an obligation to register it before the Tax authorities as well as to pay the appropriate stamp duty.
Under the rules of Portaria nº 98-A/2015 of the 31st March 2015, signature of letting contracts, as well as any alteration or its termination need to be registered online at www.portaldasfinancas.gov.pt .

This registration must be made before the end of the following month of signature, alteration or cancellation of the letting agreement.
New rules on rental receipts are also defined, and instead of the paper receipts used up until now, they will have to be issued online through the Tax Office website. Do note that this obligation is retrospective to January 2015, which means that every rental receipt issued this year will have to be replaced.

There are a few exceptions to this regime and don’t hesitate to contact us for further advice.