The “Mais Habitação” package has brought new measures for local accommodation in Portugal. With the new law of October 6, 2023, holders of local accommodation records have two months (until December 7, 2023) to prove the continuity of their activity and maintain the license.
This new article (article 21 of Law No. 56/2023, of October 6) states that all holders of local accommodation licenses must prove the maintenance of activity to prevent their registration from being canceled.
The only exception is for holders of local accommodations operating in their own permanent residence and not renting them for more than 120 days per year. For the submission of this proof, owners or record holders have two months from the entry into force of the law, making December 7, 2023, the last possible day for the submission of this document.
Through the single electronic counter, it is possible to submit the latest income statement for IRS or IRC purposes or the latest periodic VAT declaration referring to the local accommodation exploitation activity. Thus, it will be up to each holder to choose which statement to submit.
If the activity has been started this year with the Tax Authority, the holder must submit a VAT declaration or must first submit the declaration of the start of activity.
If there is more than one record, the process must be repeated for each of the records, but the same fiscal document can be sent for all processes. To submit proof of local accommodation activity, just go to the single electronic counter.
