Habitual Residence — Habitação Habitual

The habitual residence test is a secondary criterion for establishing Portuguese fiscal residency. Even if a person spends fewer than 183 days in Portugal in a calendar year, they can still be deemed a Portuguese tax resident if they maintain a habitual residence in Portugal on 31 December of that year — meaning a home (owned or rented) that is maintained in conditions suggesting the intention to use it as the usual place of abode. This test is subjective and assessed by AT based on facts and circumstances. It means that property owners in Portugal should be aware that maintaining a home can trigger tax residency obligations. Tax treaties' tie-breaker clauses will apply when both the habitual residence country and the other country claim residency.