Non-debt Certificate 

The non-debt certificate, officially named "certidão de dívida e não dívida" (debt and non-debt certificate), is typically needed to confirm that an individual is free of debts, indicating their tax affairs are in order.

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The taxpayer's tax situation is considered regularized under the following conditions:

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a) No outstanding taxes or related payments, including interest, are owed by the taxpayer;

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b) The taxpayer is permitted to settle the debt through installments, provided a guarantee is furnished as per legal requirements;

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c) There is ongoing litigation regarding the legality or enforceability of the enforced debt, with a guarantee in place as per legal provisions;

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d) The tax enforcement process is temporarily suspended under Article 169(2), with an accompanying guarantee as stipulated by law.

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The tax clearance certificate holds validity for three months and is commonly sought, for instance, when applying for public support programs or seeking subsidies or funding for a company.

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For individuals with unresolved tax matters, the tax clearance certificate provides a clear summary of the outstanding amount owed to the tax office.