residência principal
Published 8 November 2026, 20:40
residência principal (permanent home)
The home where a person actually lives permanently, as opposed to a second home, a holiday house or a flat that is let out. Tax reliefs and support depend on it: IMI discounts, exemption from tax on a sale if you buy another permanent home, state aid after natural disasters. The address of your permanent home is the one recorded with the tax office as your domicílio fiscal.
Where you come across it. Property taxes, selling a flat, applications for state aid.
Registering an address with the tax office is not enough if you actually live somewhere else. Aid and reliefs are given for one permanent home, not for every home you own.