I was a student in Portugal in 2019, so I lived there for almost a year. I had a student visa and I think the tuition may have included some taxes. Now I'm considering moving to Portugal with a golden visa and worried if I do it in 2024 I won't be able to get the NHR tax break. Does my living there four years ago affect that?
One of NHR application requirements is not to have Portuguese tax residence in the last 5 years. For someone who already lived in Portugal and has no certainty about the classification of their previous tax status in Portugal, it is recommended to ask for clarification from a nearby Portuguese Tax Authority.
The NHR status applies to anyone who has not been considered a tax resident in Portugal for the last five years and will be considered a tax resident in Portugal. From your message, it is not clear whether you changed your tax residency when you stayed in Portugal in 2019 or not. If you were just living in Portugal as a student during that period and you have not made that change, you are, therefore, eligible for NHR status. We then would need to find out if that change was made or not, so we could properly inform you about your eligibility.
To be eligible for the NHR regime, individuals must have the right to reside in Portugal and not have had tax resident status in Portugal in the five years before residence in Portugal. After ten years, individuals lose their NHR status and tax benefits, and must pay tax at standard Portuguese rates.
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