Portugal's NHR Replacement (IFICI) Explained: What Expats Need to Know in 2026
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A Decade After Moving to Portugal Under the Non-Habitual Resident Regime, Spanish Taxpayers Are Asking About Going Home
The RNH ran ten years per beneficiary, and the first cohort's clock has run out. Spanish lawyers report rising enquiries about the Ley Beckham, which taxes qualifying arrivals at a flat 24% on employment income up to €600,000 for six tax years.
AT's IRS Modelo 3 2026 Filing Cycle Heads Into the 30 June Close With the IRS Jovem Pull-Through, the IFICI Activation Layer and the Reembolsos Calendar Reshaping the Final Stretch
The AT (Autoridade Tributária) IRS Modelo 3 2026 filing cycle heads toward the 30 June statutory close, with the IRS Jovem 100/75/50/25% pull-through, the IFICI activation layer and the reembolsos disbursement calendar reshaping the final stretch against the Article 60.º CIRS statutory window.
Constitutional Court Strikes Down Portaria 230/2019 on the RNH 'Atividades de Elevado Valor Acrescentado' Table — Reserva de Lei Tributária Bars Government From Defining the 20% IRS-Beneficiary Professions, Says 21 April Acórdão
Tribunal Constitucional, in an acórdão dated 21 April 2026 made public 14 May, rules Portaria n.º 230/2019 unconstitutional for defining the 'atividades de elevado valor acrescentado' that unlock the RNH 20% IRS rate — reserva de lei tributária forecloses the decree-defined table.