Non-Residents and Fiscal Representation.
You will need to apply for a fiscal number (número de contribuinte) from the local Tax Office (Finanças). This is a tax number, in the form of a card, and is required to open a bank account and pay the rates and utilities on the property.
Under current Portuguese legislation, it is mandatory in most instances for non-residents with income arising in Portugal to have fiscal representation. The Fiscal Representative is obliged to see that the non-resident meets compulsory compliance commitments. As the liaison between the taxpayer and the Tax Office, the Fiscal Representative can also help guide the non-resident through Portuguese bureaucracy.
