In a recent legislative move, the government has taken steps to scrutinize the status of AL licenses (Licenses for short-term touristic rentals). The focus is on distinguishing between actively used licenses and those lying dormant, with the latter slated for cancellation. This initiative aims to streamline the oversight of short-term touristic accommodations and ensure compliance with tax regulations.
As part of this new mandate, AL license holders are required to submit tax revenues for the previous year and/or receipts issued in the current year (2023) by December 6th, 2023. The submission is to be done through the government’s online platform, e-Portugal, requiring a digital certificate and a power of attorney with the relevant representation powers.
Scope of Submission:
The responsibility of submitting the requisite proof documents falls on two categories:
Owners of AL Licenses:
- License holders can directly present the necessary documentation at the City Council.
Lawyers/Solicitors:
- Professionals who have overseen the license process can utilize the online platform, employing their professional digital certificate and a power of attorney.
Required Documents:
- IRS 2022/VAT Declaration submitted in 2023.
- AL license number (including a copy if available).
Failure to adhere to this submission deadline may result in the cancellation of licenses lacking documented activity.
Extended License Validity:
All licenses have been granted a standard validity of 5 years. Following this period, license holders must initiate a renewal process, requiring approval from the City Hall.
Assistance for Residents in Lagos:
To facilitate the submission process, the City Hall has established a dedicated department to aid residents in Lagos. It is noteworthy that some residents may be eligible for free assistance through this service.
Support for Clients:
For those who find the submission process daunting, assistance is available. Clients are encouraged to forward their last tax return (IRS submitted in 2023, relating to 2022 revenues) and VAT information if applicable. Professionals are ready to manage this procedure on behalf of their clients, ensuring compliance with the new regulations.
As this deadline approaches, affected parties are urged to act promptly to avoid any disruptions in their license status.
