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@James M76,

When was your NHR application made? Non-habitual resident status ended for pensioners on 1 January 2024 (new applications). But NHR remains for high value-added professionals. I don't know if you're a pensioner or a high-value-added professional.

Perhaps this will help you understand what has changed:

This is not an official website, but it is in english and the information is truthful.

+info:

@JohnnyPT

Am a high value-added professional. I jsut find it weird that my colleagues with the same qualifications, some even my juniors got theirs approved while mine was rejected which is very inconsistent. That is why I need an expert to look into the letter and advice on how to lodge an appeal.

@James M76

Your rejection based on various factors - but mainly date application submitted, choice of date becoming resident. Also if database shows that you were tax resident in a prior year (though, should not invalidade application, but you likely you will need to appeal to tax arbitration court)

@TonyJ1

Thank you. Which is why am asking for recommendations on professionals who can help me since I don´t know the appeal process. Are you able to recommend any ?

You can speak to a solicitor or lawyer near you. Basically, he will have to understand the reasons for the refusal given in the letter you received from the tax office and appeal if there is justification for doing so. As a first approach, you can ask them by email if they feel comfortable with this issue.

Solicitors, Lawyers & Administrative division of Portugal:

/forum/viewtopic.php?id=941009

One lawyer has quoted 2,400 Euros. For anyone in the know, is that a reasonble fee ? Another wants access to my Financas profile so that they are able to quote but I feel like they want to see my income first so that they can use that to determine how much to charge which I find rather strange.

Yes, it's weird and really overpriced. Unfortunately there are lawyers who are not very recommendable.

But checking your finance portal is necessary to submit an appeal.

Why don't you write the contents of the letter here in Portuguese to see if we can understand the reason for the refusal? 

When did you apply for NHR? And since when have you been a tax resident in Portugal? Exact dates. Have you ever had this status? What is the code of your highly qualified profession?

How did you apply for NHR? Online? Can you access your finance portal to see how the application was made?

Applying for NHR status - step by step

/forum/viewtopic.p … 92#5601954

Post #26

Codes of your highly qualified profession

Page 5 & 6

You can translate PDF/DOC formats into English using a Doctranslator, such as:

@JohnnyPT

Indeed the quote is quite steep.I applied for NHR myself in November 2023. I translated the letter and really the reason for refusal was becuase on their system is howed that I was a tax resident in 2022 which goes against the requirement of not having been a tax resident previsouly. That error ocurred because my employer, submitted returns as though I was a tax resident yet I was not. I started working in Portugal in October 2022 and only became a tax resident in November 2023 days before submitting my NHR application.

My professional falls well within the permissible professions as my juniors already have NHR and we are in the same profession. Save for the error done by my employer for the 2022 returns, everything else is okay.

@James

When you become a tax resident in year X, you can apply for the NHR status until 31 March of year X+1. According to the AT, you should have applied for the status until March 2023, not November 2023.

What I suggest is that you go to a tax office and bring proof that you weren't a tax resident in 2022. And that it was your employer's mistake. Perhaps a statement from your employer will help. There's a mismatch of dates here. That's the problem.

@JohnnyPT

I think you missed the part where I said I only became a tax resident in November 2023. So really I could not apply for NHR before that.

On the part where you said I should visit the AT office and explain the mistake done by my employer (perhaps with the help of a letter from my employer), given that the NHR applciation has been declined, would that option work ? In other words, are they likely to review their decision at that point or is it too late ?

Yes, but that's what you say, not what AT knows. Did you submit your 2023 tax return for 2022 in Portugal?

Anyway, you can try asking the AT your question online here:

You should fill in the combo boxes with :

Imposto: Registo contribuinte

Tipo de questão: Identific

Questão: Residente não habitual

Assunto: Recusa pela AT do meu pedido de estatuto de RNH

You can upload all the evidence you have to prove that you have only been a tax resident since November 2023 and not since 2022, including the scanned letter you received with the refusal. Try writing in English, in principle there shouldn't be a problem. Detail everything, and explain why the AT is wrong about your tax residence in 2022, and why you only became a tax resident in November 2023.

@JohnnyPT

Many thanks. I have already engaged HR to make the correction to 2022 and issue me with the letter admiting to the mistake.

@James,

Also upload your HR letter to the link above. The link is the electronic desk of the Portuguese Tax Authority (AT).