arrendamento
Published 30 October 2026, 20:39
Renting a home or premises: both the letting itself and the rental market. The landlord must declare the contract to the tax authority (the Modelo 2 do Imposto do Selo return) and then issue electronic rent receipts, the recibo de renda eletrónico. The basic law is the NRAU, Lei 6/2006; it was substantially amended in 2019 (Leis 12/2019 and 13/2019) and in 2023 (Lei 56/2023, the Mais Habitação package). The government approved a rental reform on 9 July 2026 and put the bill before parliament on 12 August 2026, so the rules on deposits, advance payments and termination may still change.
Where you come across it. Looking for a home, declaring a contract on the Portal das Finanças, proving your address to AIMA and to the bank.
Alojamento local and nightly lets are not arrendamento under the NRAU: they fall under a different regime. As proof of address, AIMA usually expects a contract that has been declared to the tax authority, or a signed statement from the landlord confirming the accommodation.