It is a legal requirement for all non-resident individual or companies who have assets based in Portugal to appoint a fiscal representative.
Fiscal Representation in Portugal
Non resident taxpayers who earn taxable income in Portugal & the Algarve are required to appoint a fiscal representative who guarantee’s that the non-resident is compliant with Portugal’s tax obligations.
The fiscal representative is a go between the individual/Company who have the assets and the tax department. The fiscal representative is then jointly (with individual/Company) for any tax calculations related to all of the individual/companies Portugal’s tax obligations (E.g. Property, bank accounts, cars, and income – all tax bills).
The tax authority with only work with/via the individuals/companies fiscal representative regarding, rental income declarations, valuations, IMI tax bills, etc.