When someone dies leaving assets in Portugal, the tax side of the inheritance runs on tax numbers. Two different NIFs come into play.
Which NIFs are involved?
- The NIF of each heir. Every heir is identified by their own NIF in the report of the death, in the deed that identifies the heirs and in the division of the assets.
- The NIF of the undivided estate. Until the assets are divided, the estate (herança indivisa) is treated as a separate taxpayer with its own number. It is the number used, for example, for property tax on the inherited home.
Who asks for the NIF of the estate?
The head of the estate (cabeça de casal), usually the surviving spouse or the eldest heir. The number is assigned when the death is reported to the Tax Authority with the list of assets, which has to be done by the end of the third month after the month of the death. Confirm the deadline and the forms with the tax office or with a lawyer.
What if an heir lives abroad and has no NIF?
That heir has to get one before the inheritance can move forward. It can be done from abroad, without travelling: see how to get a NIF remotely or the NIF online service.
Does an heir abroad need a fiscal representative?
An heir who lives outside the European Union, Norway, Iceland and Liechtenstein and becomes the owner of property or other taxable assets in Portugal has to appoint one. See who needs a fiscal representative.
What does this guide not cover?
Who inherits, in what shares, and how the assets are divided are legal questions that depend on the family and on the law that applies. For those, speak to a lawyer.
Frequently asked questions
Do heirs need a NIF to inherit in Portugal?
Yes. Each heir is identified by their own NIF, including heirs who live abroad.
What is the NIF of the estate?
A separate tax number for the undivided estate, used until the assets are divided among the heirs.
Who requests the NIF of the estate?
The head of the estate (cabeça de casal), when reporting the death to the Tax Authority.
Can an heir abroad get a NIF without travelling?
Yes, through a representative with a power of attorney.
Does an heir outside the EU need a fiscal representative?
Yes, once they own property or other taxable assets in Portugal.
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