The lease must be reported to the Tax Authority (AT) by the end of the month following the start of the tenancy. Missing it brings fines and weakens the landlord’s position.
The essentials in 30 seconds
- The lease must be reported to the AT by the end of the month following the start of the tenancy.
- Registration is done on the Finanças Portal, with the details of the lease and the parties.
- Stamp duty (imposto de selo) is paid at the time of registration.
- Missing the deadline brings a fine and weakens the landlord's position in an eviction.
The problem
The legal deadline is short and goes unnoticed in the rush of closing the rental. By the time the landlord remembers, they are already in breach towards the AT.
What you need to know
- Deadline — by the end of the month following the start of the tenancy (art. 60 of the Stamp Duty Code, Código do Imposto do Selo); the same deadline applies to amendments and termination. Step by step in the guide to registering the lease at Finanças.
- Where — the Finanças Portal, with the details of the lease and the parties.
- Stamp duty — paid at the time of registration.
- Consequence of missing it — a fine and a weaker basis for an eviction.
Protection that costs only attention
Aluseg tip: An unregistered lease complicates eviction and adds fines to the loss. Meeting the deadline is one of the cheapest protections there is.
Frequently asked questions
Who registers it, the landlord or the tenant?
The obligation typically falls on the landlord; it must be done on the Finanças Portal within the deadline.
