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Whether or not you are a tax resident, you may be required to prepare and file a Personal Income Tax Return, including your overall income or only income earned in Portugal or Spain, depending on the tax status that applies to you.
If you are contemplating going to Portugal you may benefit from the Non-Habitual Resident Regime, created to attract foreigners who perform high added value activities or obtain income abroad. Once granted it is valid for ten years. Under this special regime, income obtained in Portugal is taxed at a fixed rate of 20% and income from dividends, interest and capital gains from abroad will not be subject to taxation in Portugal, if provided for in a treaty to avoid double taxation between the country of origin and Portugal.
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