Last updated: November 2018

At LisbonApartments, we recognize that earning and retaining your trust is one of the most important things we do as a business. The protection of your personal data is very important to us. As such we gather, process and use personal data exclusively in accordance with legal regulations. This Privacy Policy explains how we handle your personal data as part of your use of our Website.

This Privacy Policy does not address, and we are not responsible for, the privacy of any third party, including Service providers of any third party operating any site to which our Website contain a link.

By using our Website on any type of device or providing information to us, you agree to the terms and conditions of this Privacy Policy in English. As our official language is English, this Agreement is only available in English and we assume you understand it.

Who is LisbonApartments

LisbonApartments is an online service that enables users to discover, compare, and book apartaments. LisbonApartments are made available through LisbonApartments.com and LisbonApartments affiliated websites such as Oportoapartments.com.

The party responsible for data protection is QuietZone, Lda (“LisbonApartments” or “we”). We reserve the right to adjust the content of this Privacy Policy from time to time. Therefore we advise you to periodically review this Privacy Policy.

We gather, process and use personal data only with your consent or when this processing or use is permissible by law. We will only gather, process or use the data which is required for using the site or the data which you provide to us.

Processing and using data

Personal data includes information like your name, your address and email address or your phone number. 

We gather, process and use the personal data you provided to us when you book a property for the following purposes:

Booking and execution of the contract

Data that you provide when booking, like your name, email address, telephone number. We gather, process and use transaction data relating to your activities on websites such as bookings. Billing and other data which you specify for the bookings. Data which is transmitted as part of chats and correspondence on the website or by email, fax or postal mail.

Other personal data which we ask you for

Data you voluntarily provide us during the registration process.

Establishing contact

If you share personal data for the purpose of establishing contact, we will store this data only for as long as it is required for the purpose of communication. Once the personal data is no longer required, it will be deleted.

Additionally, we collect anonymous technical data, such as the name of your internet service provider, internet browser and operating system and screen resolution. We also gather data about the websites that directed you to us, the number and date of your visits, your average time on our site and which of our websites you visited. This data is anonymous and exclusively for statistical purposes with the goal of continuing to improve our Website for you.

Transfer of personal data

LisbonApartments will only share your personal data with the property owner of your booked apartment. This data may be used for the same purposes as mentioned before under “Processing and using data”. LisbonApartments will not share your personal data with other third parties, unless you have previously given your express permission or unless the transmission is required by law. We will not sell your data to third parties. Transfers of data to government authorities is done only within the scope of mandatory legal requirements.

Cookies

We may use cookies in order to recognize you as a user during the use of the Website for the correct functioning of the Website. A cookie is a text file that is stored on your computer and which allows to analyse your use of the Website. If you do not wish to use cookies, you can block their use in your browser. As a result of blocking cookies, it is possible that you may be unable to use certain functions of the Website.

Google Analytics

LisbonApartments uses Google Analytics. We use Google Analytics for the purpose of evaluating your use of our website through the use of cookies. You may refuse the use of cookies by selecting the settings on your browser. However, please note that if you do this, you may not be able to fully use all the functions of the Website.

LisbonApartments uses Google Maps (“Google Maps API”) which provides you with more information. Certain data may be transmitted to Google when it is being used, but this is done anonymously.

Use of data for marketing purposes

LisbonApartments uses your personal data for marketing activities, such as for sending emails, based on your declaration of consent.

We wish to obtain the following declaration of consent from you: I agree that every month, LisbonApartments will send me exciting travel tips and top offers by email. You may revoke this consent with LisbonApartments at any time. All that is necessary is to click on the “unsubscribe” button on the email itself.

About data collected from mobile devices

When you access one of our web pages optimized for mobile devices, we may gather information about you and your mobile device. This may include data about your location. We use this information to provide location-based services such as personalized content for you if approved by you and your device. You can control or disable location services in the settings menu of your mobile device. For questions about how to disable location services on your device, we advise you to contact your mobile service provider or the manufacturer of your device.

Data storage

Your personal data will be stored for only as long as necessary for the purposes stated in this Privacy Policy or for as long as we are required by law.

Right of access, rectification, deletion

You have the right to receive information about your personal data stored with us, at any time. If your data is stored incorrectly, we will gladly correct or delete it. In addition to that, you have the right to have all your data deleted from our database. Feel free to inform us of any changes to your data, at any time.

Booking and deposit

In order to confirm your booking, LisbonApartments.com must receive online prepayment of a booking deposit. This booking deposit is a percentage of the total value of the booking. The required prepayment amount may depend on: (1) the selected apartment, (2) the booking deposit percentage associated with the apartment, (3) the number of guests and (4) the length of your stay. This amount is shown in the price calculation and also on the online booking form.

Please note that the booking is not confirmed until the prepayment is received; you then receive the booking confirmation by email.

The remaining value, along with the damage deposit, must be paid in cash upon arrival, unless otherwise stated. The damage deposit is refunded at your departure after the owner or property manager has inspected the accommodation.

Cancellation or change

The refund conditions mentioned here apply to the deposit payment (in order to confirm your booking at LisbonApartments.com) and depending on the cancellation notice given. These conditions apply to all apartments unless otherwise mentioned in the Additional Information section of the individual apartment information page:

  • Notice given more than 60 days prior to arrival: 75% refund of deposit paid minus 25€ due to credit card commissions and processing fee; 
  • Notice given more than 30 days and less than 61 days prior to arrival: 50% of deposit paid minus 25€ due to credit card commissions and processing fee;
  • Notice given less than 31 days or no prior notice: no refund.

Please note that all cancellations must be made in writing to the email address mentioned on the Contact Us page.

To modify the number of guests: with fewer guests, the remaining balance stays the same; with more guests, you pay the required supplement on arrival, as agreed with the owner or property manager.

To change the number of days, please contact the owner or property manager directly. Any refunds or additional charges will affect only the remaining balance.

Requesting an apartment change from that of your confirmed booking is considered as a de facto cancellation, and is subject to these Terms and Conditions. To change an apartment; you must make a new booking. This is regarded as a new booking and is subject to these Terms and Conditions.

All cancellations or changes must be made via email or fax. Cancellations or changes by phone are not accepted.

LisbonApartments.com recommends that the client purchase travel insurance with cancellation cover.

Arrival procedure

When you book an apartment, you receive the booking confirmation via email. Please print a copy of the email to bring with you; it has all the information that you need on arrival.

If you could not provide your estimated time of arrival (ETA) when you booked, please inform the owner or property manager your ETA at least three days prior to your arrival date (all contact details are in your booking confirmation email). This helps to ensure a prompt check-in.

During your stay

You are expected to treat your accommodation and all of its equipment with care. Any specific rules and regulations for the accommodation and its surroundings must be respected at all times. If any damage is done to the accommodation or its equipment, you must inform the owner/contact immediately, so that repairs can be dealt with as soon as possible.

Behavior

You are also expected to show consideration and respect towards your neighbors. Please be considerate of noise, particularly in the evenings and at night.

The person making the booking (the client) is expected to ensure that all guests will behave in a suitable manner. Should that person or any guests not behave in a suitably responsible manner, the owner reserves the right to evict the client and all guests from the accommodation; thereby forfeiting the right to any compensation by the client.

Cleaning

The accommodation should be cleaned prior to your arrival. On your departure, you are required to take out the garbage; the accommodation should be left in a reasonable condition. The owner is entitled to charge additional fees if the accommodation is not left as such.

Number of guests

The client must book for the number of guests in the booking party. If this number varies during your stay, you must book for the highest number of persons that will occupy the accommodation. E.g. On booking accommodation for four nights; If on two nights you have four persons and two nights you have three persons, you make the booking for four persons.

Unless otherwise agreed by the owner, only the number of guests indicated by the client in the booking are authorized to use the accommodation. The number of persons who may use the accommodation must not exceed its allocated capacity, except for children under two years old. In the event of any infringement of these obligations, the owner is entitled to evict the client and his/her guests from the accommodation; thereby forfeiting the right to any compensation by the client.

Amendments

Before arrival: In the event that the owner cannot provide you, the client, with the apartment that was booked, LisbonApartments.com will endeavor to find you a similar accommodation, subject to availability. If no agreement can be made regarding alternative accommodation, LisbonApartments.com will refund the full prepayment for the booking. LisbonApartments.com is not made liable for further claims by the client.

Liabilities

Neither LisbonApartments.com nor the owner of the accommodation shall be made liable for any direct or indirect damages that may occur during the stay-period at the accommodation, including (but not exclusive to): injury to person or possession, losses because of fire, theft or criminal behavior.

Litigation

In the event of any litigation concerning an accommodation booking with LisbonApartments.com (QuietZone Lda), the Courts in Portugal have sole jurisdiction on such matters. Portuguese law prevalent at the time will be applied.

Responsibility

LisbonApartments.com provides an online booking service on behalf of accommodation owners. In this regard, LisbonApartments.com is not responsible for potential delays, accidents, losses, change of schedule or rates, damages (neither for persons nor for objects), for the supplied services. LisbonApartments.com and its employees therein are therefore not responsible for: Errors and omissions; Misrepresentation by third parties; Personal damage or injury while staying in an accommodation booked through LisbonApartments.com; Disputes between the client and a third party; Content of external links on its website.

The service of LisbonApartments.com is limited to displaying accommodations and communication thereof, regarding making a booking, until booking confirmation is sent by email. The responsibility of LisbonApartments.com is limited to the amount paid for the booking service.

Furthermore, LisbonApartments.com is not part of the rental agreement; Any complaints must be directed to the owner/contact during the stay.

Our website

All information and resources regarding an accommodation are supplied by the accommodation owner. Although LisbonApartments.com does its very best to verify and update the information as seen on the website www.LisbonApartments.com, LisbonApartments.com cannot be made liable for its content. LisbonApartments.com reserves the right to update information published on the site at any time including (but not exclusive to): rates, descriptions, and photographs. LisbonApartments.com does not guarantee condition or suitability of any product or service as advertised on its website.

LisbonApartments.com reserves the right to update its terms and conditions at any time as required. It is the responsibility of parties using the LisbonApartments.com service, to review these terms and conditions in case of change. By agreeing to use the LisbonApartments.com service, it is inferred that any changes are accepted by all parties and that all parties comply with these changes.

These terms and conditions do not affect your consumer statutory rights. Any disputes may be resolved using the Online Dispute Resolution website, which is an official website managed by the European Commission dedicated to helping consumers and traders resolve their disputes out-of-court.

Cookie Policy for lisbon apartments
This is the Cookie Policy for lisbon apartments, accessible from lisbonapartments.com

What Are Cookies

As is common practice with almost all professional websites this site uses cookies, which are tiny files that are downloaded to your computer, to improve your experience. This page describes what information they gather, how we use it and why we sometimes need to store these cookies. We will also share how you can prevent these cookies from being stored however this may downgrade or ‘break’ certain elements of the sites functionality.

Privacy Policy for lisbon apartments
At lisbon apartments, accessible from lisbonapartments.com, one of our main priorities is the privacy of our visitors. This Privacy Policy document contains types of information that is collected and recorded by lisbon apartments and how we use it.

If you have additional questions or require more information about our Privacy Policy, do not hesitate to contact us.

Log Files
lisbon apartments follows a standard procedure of using log files. These files log visitors when they visit websites. All hosting companies do this and a part of hosting services’ analytics. The information collected by log files include internet protocol (IP) addresses, browser type, Internet Service Provider (ISP), date and time stamp, referring/exit pages, and possibly the number of clicks. These are not linked to any information that is personally identifiable. The purpose of the information is for analyzing trends, administering the site, tracking users’ movement on the website, and gathering demographic information. Our Privacy Policy was created with the help of the Privacy Policy Generator and the Privacy Policy Generator.

Cookies and Web Beacons
Like any other website, lisbon apartments uses ‘cookies’. These cookies are used to store information including visitors’ preferences, and the pages on the website that the visitor accessed or visited. The information is used to optimize the users’ experience by customizing our web page content based on visitors’ browser type and/or other information.

For more general information on cookies, please read the “What Are Cookies” article on Cookie Consent website.

Our Advertising Partners
Some of advertisers on our site may use cookies and web beacons. Our advertising partners are listed below. Each of our advertising partners has their own Privacy Policy for their policies on user data. For easier access, we hyperlinked to their Privacy Policies below.

Google

https://policies.google.com/technologies/ads

Privacy Policies
You may consult this list to find the Privacy Policy for each of the advertising partners of lisbon apartments.

Third-party ad servers or ad networks uses technologies like cookies, JavaScript, or Web Beacons that are used in their respective advertisements and links that appear on lisbon apartments, which are sent directly to users’ browser. They automatically receive your IP address when this occurs. These technologies are used to measure the effectiveness of their advertising campaigns and/or to personalize the advertising content that you see on websites that you visit.

Note that lisbon apartments has no access to or control over these cookies that are used by third-party advertisers.

Third Party Privacy Policies
lisbon apartments’s Privacy Policy does not apply to other advertisers or websites. Thus, we are advising you to consult the respective Privacy Policies of these third-party ad servers for more detailed information. It may include their practices and instructions about how to opt-out of certain options.

You can choose to disable cookies through your individual browser options. To know more detailed information about cookie management with specific web browsers, it can be found at the browsers’ respective websites. What Are Cookies?

Children’s Information
Another part of our priority is adding protection for children while using the internet. We encourage parents and guardians to observe, participate in, and/or monitor and guide their online activity.

lisbon apartments does not knowingly collect any Personal Identifiable Information from children under the age of 13. If you think that your child provided this kind of information on our website, we strongly encourage you to contact us immediately and we will do our best efforts to promptly remove such information from our records.

Online Privacy Policy Only
This Privacy Policy applies only to our online activities and is valid for visitors to our website with regards to the information that they shared and/or collect in lisbon apartments. This policy is not applicable to any information collected offline or via channels other than this website.

Consent
By using our website, you hereby consent to our Privacy Policy and agree to its Terms and Conditions.

How We Use Cookies

We use cookies for a variety of reasons detailed below. Unfortunately in most cases there are no industry standard options for disabling cookies without completely disabling the functionality and features they add to this site. It is recommended that you leave on all cookies if you are not sure whether you need them or not in case they are used to provide a service that you use.

Disabling Cookies

You can prevent the setting of cookies by adjusting the settings on your browser (see your browser Help for how to do this). Be aware that disabling cookies will affect the functionality of this and many other websites that you visit. Disabling cookies will usually result in also disabling certain functionality and features of the this site. Therefore it is recommended that you do not disable cookies.

The Cookies We Set

Email newsletters related cookies

This site offers newsletter or email subscription services and cookies may be used to remember if you are already registered and whether to show certain notifications which might only be valid to subscribed/unsubscribed users.

Forms related cookies

When you submit data to through a form such as those found on contact pages or comment forms cookies may be set to remember your user details for future correspondence.

Site preferences cookies

In order to provide you with a great experience on this site we provide the functionality to set your preferences for how this site runs when you use it. In order to remember your preferences we need to set cookies so that this information can be called whenever you interact with a page is affected by your preferences.

Third Party Cookies

In some special cases we also use cookies provided by trusted third parties. The following section details which third party cookies you might encounter through this site.

This site uses Google Analytics which is one of the most widespread and trusted analytics solution on the web for helping us to understand how you use the site and ways that we can improve your experience. These cookies may track things such as how long you spend on the site and the pages that you visit so we can continue to produce engaging content.

For more information on Google Analytics cookies, see the official Google Analytics page.

From time to time we test new features and make subtle changes to the way that the site is delivered. When we are still testing new features these cookies may be used to ensure that you receive a consistent experience whilst on the site whilst ensuring we understand which optimisations our users appreciate the most.

As we sell products it’s important for us to understand statistics about how many of the visitors to our site actually make a purchase and as such this is the kind of data that these cookies will track. This is important to you as it means that we can accurately make business predictions that allow us to monitor our advertising and product costs to ensure the best possible price.

The Google AdSense service we use to serve advertising uses a DoubleClick cookie to serve more relevant ads across the web and limit the number of times that a given ad is shown to you.

For more information on Google AdSense see the official Google AdSense privacy FAQ.

We also use social media buttons and/or plugins on this site that allow you to connect with your social network in various ways. For these to work the following social media sites including; {List the social networks whose features you have integrated with your site?:12}, will set cookies through our site which may be used to enhance your profile on their site or contribute to the data they hold for various purposes outlined in their respective privacy policies.

More Information

Hopefully that has clarified things for you and as was previously mentioned if there is something that you aren’t sure whether you need or not it’s usually safer to leave cookies enabled in case it does interact with one of the features you use on our site.

However if you are still looking for more information then you can contact us through one of our preferred contact methods:

Email: support@lisbonapartments.com

ALOJAMENTO LOCAL
A QUICK GUIDE TO TOURIST RENTALS IN
PORTUGAL (V1.8 2021-02-25)  Attachment
All rights reserved. © Roger Warwick
Document based on Decree-Law No 128/2014 from 29th August, updated by
Decree-Law No 63/2015 from 23rd April, Decree-Law No 62/2018 from 22nd August,
and Ordinance n.o 262/2020 from 6th de November.

NOTE: This document applies to the current situation for new properties
registered after October 21st 2018 in mainland Portugal (excluding Madeira and
the Açores, which have their own legislation). Legacy situations are not covered.

BASIC STEPS TO TAKE
1. Start business activity (iniciar actividade)
Note: This step assumes you have done a basic Business Plan and have decided to initiate
the tourist rental activity as an individual, rather than a company, which remains outside the
scope of this document. We highly recommend that this step is done in conjunction with a
specialized accountant.
You must have a NIF (tax number, or “número de contribuinte”) and then register as an
independent business owner (Empresário em Nome Individual) with the activity code (CAE)
55201, which corresponds to the activity of Alojamento Local. If you are planning to hire a
company to manage the check-ins/outs, cleaning, washing and other aspects of the
business, it is almost always beneficial to register for VAT. Otherwise, the registration should
be done such that you are exempt from paying VAT during at least the first year. If you have
access to your personal area of the Finanças website, you can initiate the business activity
online.

2. Register the property
This may be done online if you possess a “Cartão de Cidadão” or the Chave Móvel Digital
(which for non-Portuguese nationals has to be requested personally at the Loja do Cidadão).
Otherwise, the property registration must be done in person, at the local city hall (Câmara). The
following is necessary:
– Complete all details in this form:
https://bde.portaldaempresa.pt/balcaodoempreendedor/Resources/pdfforms/form_00000
000-0000-0000-1111-000000000006.pdf
– A copy of your passport or other identity document
– A copy of the tax document indicating ownership (caderneta predial)

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– Copy of rental contract or other legal document authorizing the activity of Alojamento
Local, if not the owner of the property
– Copy of the business activity registration from Step 1
– Authorization by the condominium, only in the case of Hostels
– If the property was built after 1951, you may be asked to present the “Licença de
Utilização”. In Lisbon, all Alojamento Local properties must have a residential use
licence. In other municipalities (e.g. Porto), a Services licence may be permitted. The
relevant municipality should be consulted.
The local city hall has 10 working days (20, in the case of hostels) to decide if the documentation
is correct and everything is in order to grant the Alojamento Local registration number. You
should receive a process number immediately, by email, and then after this period of 10 working
days a document indicating the AL number, which should be published in all adverts and
marketing material, including listings on Airbnb, Booking, Tripadvisor, etc.
If, after 10 working days (20 in the case of Hostels), no information has been received, you can
also check the online database of Alojamento Local properties, run by Turismo de Portugal and
available here:
https://rnt.turismodeportugal.pt/RNAL/ConsultaRegisto.aspx?Origem=CP&FiltroVisivel=True
The local municipality has 30 days after the date of registration to inspect the property and make
sure all requirements are met. Not all municipalities do this (e.g., at the time of writing, it is
absolutely unheard of in Lisbon), but some do and may even charge for the inspection – prices
can be seen on the relevant Câmara’s website. See the Ficha Técnica da ASAE in the useful
links section for ideas about what they might be checking for.

CATEGORY, REQUIREMENTS, CAPACITY
3. Category of the Establishment
When completing the form in Step 2, above, it is necessary to indicate which category the
property is being registered in. These are: Moradia (detached properties), Apartamento
(apartments, rented as a whole unit), Estabelecimento de Hospedagem (properties with
several rooms, each rented individually, e.g. guesthouses) and Quartos (maximum of 3
rooms in a property, rented individually, and only when the property is registered as the
permanent residence of the business owner). There is no legal restriction to registering an
AL in ANY category when it is the permanent residence of the owner, although some
mortgage contracts prohibit it – check with your bank in this case.
Within the category of Estabelecimento de Hospedagem, there is a sub-category of Hostel
(mostly made up of dormitory type rooms), which is the only category which requires
authorization from the condominium.
The revenue from Apartamentos and Moradias are taxed at your IRS rate, on 35% of the
total earnings. For Estabelecimentos de Hospedagem, it is 15%. So, if your IRS tax rate is
25% and you have an apartment that earns 10.000€ gross per year, you will pay IRS tax of

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25% x 35% x 10000 = 875€
Owners of Apartamentos and Moradias are exempt from social security payments, when the
only revenue is from this business (see section 15).

4. Requirements for Alojamento Local
Note: we highly recommend consulting the relevant legislation for an exhaustive list of
requirements. We are not responsible for any consequences caused by not following local
and national laws.
– Be in reasonable condition, including all equipment
– Be connected to the public water supply, or sufficiently controlled private supply, and
be connected to a suitable sewerage system. Hot and cold water should be
available.
– Have a window or opening to the exterior, providing sufficient ventilation, and have a
system that allows all natural light to be blocked
– Possess adequate equipment, furniture and utensils, and all doors must provide a
system for the security and privacy of the guests.
– Good conditions of hygiene and cleanliness

– Security: First aid kit, fire extinguisher, fire blanket, 112 emergency number & no-
smoking signs

– Establishments with capacity for more than 10 guests should consult the relevant
legislation to comply with fire safety rules, meaning the possible installation of
smoke detectors, sprinklers, fire extinguishers, relevant signage, and a central fire
alarm system. We recommend consulting with a specialist fire safety company in
this case.
– Official complaints book (Livro de Reclamações)
– Alojamento Local sign, according to characteristics defined in the Decree-Law or the
2020 Ordinance (smaller size) and installed next to the main door of the
establishment. Can be ordered from suppliers, online or otherwise. Not required (in
mainland Portugal) for AL’s registered in the “Moradia” category.
– Information booklet, available in 4 different languages which must include
Portuguese and English. Includes information about the establishment and its rules
& regulations, rules for the collection of waste, instructions for any on-site
equipment, rules regarding noise in the establishment and vicinity, emergency
telephone number of the business owner, and rules of the condominium, if
applicable.
– The business must be covered by a multirisk insurance policy. Details of such a
policy will be defined in an upcoming decree. However, we highly recommend that
you join the national Alojamento Local association (ALEP). Apart from defending all

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AL owners’ interests, they include the necessary insurance for an AL property in
their yearly quota which, for individuals, is just 88€/year. More info: http://alep.pt

5. Maximum capacity
Alojamento Local establishments are limited to a maximum capacity of 9 rooms and 30
guests, except in the case of Hostels, which have unlimited capacity, and Quartos, which
have a capacity of 3 rooms.
Furthermore, the capacity is limited to 2 guests per room, with the possibility of a further 2
guests in the living room in the case of Apartamentos and Moradias.
It is only possible to run more than 9 Alojamento Local establishments in one building if the
number does not exceed 75% of the total number of independent units.

OPERATIONAL OBLIGATIONS
6. Reporting to SEF

It is obligatory to report to SEF the stays of all foreign citizens up until 3 days after the check-
out. It is possible to do this online at https://siba.sef.pt/ (registration required first)

7. City Tax
In some municipalities (e.g. Lisbon, Porto, Cascais, and others), it is necessary to charge the
municipal tourist tax (taxa turística), on top of the price of the stay, to be paid to the local
council, some of which have online platforms for doing this.

8. Arbitration Centres
It is obligatory to have on public display a list of the local arbitration centres (Centros de
Abitragem) in case of any litigious situation.

9. INE Statistical Reports
You may be required to send monthly statistics regarding the number of guests at your
establishment if so required by the National Statistics Institute (INE), but it is not obligatory if
you are not contacted.

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10.Complaints Book (Livro de Reclamações)
As a business, you are required by law to make available a Complaints Book to your clients.
Since 2018, this should be in both physical and digital formats. The physical complaints book
can be bought from the Casa da Moeda, either from their physical stores or online at
https://www.incm.pt/portal/loja_detalhe.jsp?codigo=101367
To obtain the electronic version you should register at
https://www.livroreclamacoes.pt/pt/web/guest/registar.
In both cases, you should specify the “Entidade Reguladora” as ASAE.

FISCAL OBLIGATIONS
11.IRS Declarations
NOTE: We are assuming that you declare your earnings as an individual via IRS
declarations and the simplified regime of accounting. Other situations are not covered. We
recommend that ALL situations be consulted with a specialist accountant.
Yearly IRS declarations should be made, with earnings from Alojamento Local
establishments declared in Category B. For Apartments and Moradias, 35% (50% in

Lisbon’s areas of contention) of total earnings are taxed at your IRS tax rate (which for non-
residents is fixed at 25%). Establishments of the type Estabelecimentos de Hospedagem

and Quartos have just 15% of earnings taxed, at the IRS rate of the business owner. These
percentages are called “coefficients”.
Example: Apartment with total gross earnings of 15.000€. IRS tax rate of 25%. In this case,
you are liable to pay tax on your IRS for: 15000 x 35% x 25% = 1.312,50€ (one thousand
three hundred and twelve euros, and fifty cents).
If total earnings from the Apartamento or Moradia category of AL surpass 27.306€, it is
necessary to justify expenses of 15% of the total with official invoices, in order to maintain
the rates above.
Note: In the State Budget for 2020, a new measure was passed for the coefficient for
Apartamentos or Moradias in “Areas of Contention” to be increased to 50%

12.IVA Declarations
Whether or not you declare value-added tax (IVA) will depend on if you are registered within
the IVA regime or not. This is obligatory when you have a declared turnover of more than
10.000€ (or proportional amount) during the previous fiscal year. It is also fiscally beneficial
to be in this regime if you have a lot of expenses, for example when using the services of a
property management company.

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IVA declarations are made every quarter, or you can opt to declare monthly
IVA is taxed at the special rate of 6% of the price charged to the guest
If you work with booking portals based outside Portugal, such as Airbnb or Booking, you
should register your NIF for “Operações Intracomunitárias”, which will mean that these
portals do not add VAT on top of their commission rates, but instead use the reverse charge
mechanism. Note that if you are exempt from IVA declarations, you should still declare the
reverse charge IVA via the Finanças website. You can check if your NIF is correctly
registered in this way at the VIES site: http://ec.europa.eu/taxation_customs/vies/

13.Invoicing
Even though most foreign guests will not require the physical document, an official invoice
has to be issued for every payment. This is done via an officially registered invoicing
program, or via the Portal das Finanças. The amount invoiced should be the total amount
including any commissions you pay to booking portals such as Airbnb or Booking.
If you are using a program and not the Finanças website, you will have to export the SAF-T
file and then upload it to the Finanças website. This is how the fiscal authorities know how
much your establishment is earning.

14.Modelo 30 & Retencões na Fonte (tax withholding system)
If you have paid commission or other expenses to any foreign company (e.g. Airbnb or
Booking.com commissions), then you should declare this via the Modelo 30 transaction, on
the Finanças website, using the Portuguese NIF of these companies (provided by the
Finanças, if not known). Strictly speaking, all these companies should provide you with a 21-
RFI form and Certificate of Fiscal Residence, but many don’t even know they have this
obligation.
If a company doesn’t provide a 21-RFI form and the residence certificate, then strictly
speaking you are legally obliged to pay a “Retenção na Fonte” (withholding tax) to the state
– 25% of the payment made to each company, declared via the Finanças website, and paid
until the 20th day of the month following the date of the company’s invoice.

15.Capital Gains Tax
Properties used for the activity of Alojamento Local are no longer liable to a property gains
tax charged on Category B of the IRS declaration, unless they are sold in the three years
following the termination of the AL activity. In this case, capital gains are calculated at 95%
of the difference between the purchase and selling prices, and you are taxed (on Category B
of IRS) at your IRS rate on this amount when the property is sold. Simple example:
• Property bought in 2016 for 200.000€

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• Property used for Alojamento Local starting in 2018
• Alojamento Local activity stopped in 2019
• Property sold in 2021 for 300.000€
In the above case, in 2021, when the property is sold, there is a capital gains tax charged at
the owner’s IRS rate on 95% of 300.000-200.000 = 95% of 100.000€. If the owner’s IRS rate
is 35%, this means a total CGT of 33.250€ (thirty-three thousand, two hundred and fifty
euros). This is declared in Category B of the IRS declaration.
NOTE: In the case above, if the owner stops the AL activity in 2019 and then waits for 3
years before selling in 2022, no Category B capital gains tax is paid! Category B CGT is the
specific tax for AL properties. The normal CGT paid when selling a property still applies and
is 50% of the difference between the purchase and sales prices, minus deductible costs, and
taxed at your IRS rate.
.

16.Social Security
As from 1st January 2019, if your earnings derive solely from the activity of Alojamento Local
in the Apartamento or Moradia categories, you are not liable for social security payments.
Also, even if you are liable (for example, your earnings derive from the Estabelecimento de
Hospedagem category), if you are registering for social security payments for the first time it
is usually possible to ask for exemption for 1 year.
Since each situation is different, and often complicated, we recommend consulting the
Portuguese Social Security website directly (http://www.seg-social.pt ) or arranging a
personal appointment.

MISCELLANEOUS
17.Areas of Contention
The most recent Alojamento Local legislation has introduced the concept of Áreas de
Contenção, or Areas of Contention. It provides a legal framework for local municipalities to
be able to define these areas where Alojamento Local can be restricted, according to a
number of conditions, such as:
– Suspension of new AL registrations
– Prohibition of transferring the AL licence to another person or commercial entity for
Apartamentos or Moradias
– Limitation of AL licences to a % of registered residential homes

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– Limit of 7 AL establishments registered to the same owner/manager
Each municipality will be able to clarify which areas, if any, are Áreas de Contenção, and
which restrictive conditions apply. At the time of writing, Areas of Contention exist only in
Lisbon and Ericeira.
Note: In the State Budget for 2020, the government included the measure for AL properties
in the Apartamento and Moradia categories to be taxed on 50% of total earnings (instead of
35%), when in Areas of Contention, and in Lisbon, this is now the case.

18.Useful links
Decree-Law No 128/2014 from 29th August: https://dre.pt/web/guest/pesquisa/-
/search/56384880/details/maximized
Decree-Law No 63/2015 from 23rd April: https://dre.pt/home/-
/dre/67059141/details/maximized
Decree-Law No 62/2018 from 22nd August: https://dre.pt/web/guest/pesquisa/-
/search/116152179/details/maximized
Ordinance (Portaria) Law No 262/2020 from 6th November: https://dre.pt/pesquisa/-
/search/147814581/details/maximized
AL Association (yearly fee includes insurance!): http://alep.pt
Portal das Finanças: https://www.portaldasfinancas.gov.pt/
Social Security: http://www.seg-social.pt/
AL registration online: https://eportugal.gov.pt/fichas-de-enquadramento/alojamento-local

Chave Móvel Digital: https://eportugal.gov.pt/pt/servicos/obter-informacoes-sobre-a-chave-
movel-digital

SEF Registration: https://siba.sef.pt/

Lisbon Tourist Tax: http://www.cm-lisboa.pt/servicos/pedidos/pagamentos-taxas-e-
tarifas/taxa-municipal-turistica-de-dormida/o-que

Porto Tourist Tax: http://www.cm-porto.pt/turismo/taxa-turistica_17

Centros de Arbitragem: http://www.consumidor.gov.pt/gestao-ficheiros-externos/ral-
documento-explicativo-sobre-o-artigo-18-da-lei-1442015-pdf.aspx

Guía Técnica de AL:

https://business.turismodeportugal.pt/SiteCollectionDocuments/alojamento-local/guia-
alojamento-local-out-2018.pdf

Ficha Técnica da ASAE:

https://business.turismodeportugal.pt/SiteCollectionDocuments/alojamento-local/ficha-
tecnica-fiscalizacao-AL-ASAE-2016.pdf

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Areas of Contention maps for Lisbon: http://lxi.cm-lisboa.pt/lxi/
(Click the Book icon – Módulo Temática – then Serviços, Turismo, Alojamento Local

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Author/Copyright: Roger Warwick. All rights reserved.
Date: 25
th February 2021
Email: info@lisbonapartments.com
Website: https://www.lisbonapartments.com

Annex: Changelog
2021-02-25: Version 1.8
• Section 15: Small correction for the Capital Gains Tax example.

2021-01-05: Version 1.7
• Section 15: Update of the Capital Gains Tax rules according to the 2021 State
Budget
• Section 18: Added link to the 2020 Ordinance (Portaria)

2020-03-10: Version 1.6
• Sections 15 & 17: Further clarification of information regarding the of the 2020 State
Budget

2020-03-10: Version 1.5
• Sections 15 & 17: Confirmed information regarding the of the 2020 State Budget

2019-12-29: Version 1.4
• Sections 15 & 17: Added comments regarding the provisory version of the 2020
State Budget
• Section 18: Added link to Lisbon Area of Contention maps

2019-06-10: Version 1.3
• Section 10: Added new section with information about the Livro de Reclamações

2019-03-28: Version 1.2
• Section 2: Added brief info about inspections after registration
• Section 3: Added info about AL being permanent residence

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• Section 17: Added link to Ficha Técnica da ASAE and reorganized other links

2019-03-28: Version 1.1
• Section 2: Update on Chave Móvel Digital information
• Section 3: Example given of IRS tax paid
• Section 4: Information added about insurance from ALEP
• Section 10. Another IRS tax example
• Section 15: Rephrased social security info for clarity
• Section 17: Added Useful links