Banks, public tenders, some landlords and, above all, AIMA at renewal time ask for proof that you owe nothing to the Portuguese state. That proof comes in two certificates from two bodies: the tax situation certificate from Finanças (certidão de situação tributária, the “debt and non-debt certificate”) and the contributory situation statement from Social Security (declaração de situação contributiva). Both are free, both are obtained online, and both expire.
- Finanças: Portal das Finanças → Obter Certidões → Certidão de dívida e não dívida; free, immediate, valid 4 months
- Social Security: Segurança Social Direta → declaração de situação contributiva; free, online
- Verification code on each document lets the recipient check it online — no stamp needed
- Debts under a guaranteed payment plan or a guaranteed challenge count as regularised (CPPT, art. 177.º-A); unpaid ones block the certificate
The Finanças certificate
Log in to the Portal das Finanças, search Certidão de dívida, choose the type Dívida e Não Dívida, confirm, and download. The certificate states that your tax situation is regularised — no debts, or debts under an instalment plan, a challenge or a suspended enforcement with a guarantee in place (CPPT, art. 177.º-A) — and is valid for four months; if you owe tax, the portal issues instead a certificate listing the debt, which is not what a bank or AIMA wants. Companies obtain theirs the same way with the company’s access.
The Social Security statement
On Segurança Social Direta, the contributory situation statement is requested and issued online for individuals and companies; it certifies that contributions are paid or that a payment plan is in place. A self-employed worker whose quarterly declarations are late should file them first — the statement reflects the account as it stands.
Where you will need them
- Residence permit renewals — a temporary permit is renewed only to a foreigner who has met their tax and social security obligations (Lei n.º 23/2007, art. 78.º n.º 2 c)); the certificates are how you show it.
- Public support and tenders — applications ask for both certificates.
- Company acts and banks — dissolutions, some registrations and mortgage files routinely include them.
Check before you need it
Log in a month before a renewal or a deed; an old IMI instalment or a forgotten IUC (vehicle tax) is the usual surprise.
Regularise or plan
Pay, or request an instalment plan on the portal with the guarantee the law requires; once in place, the certificate reads "regularised" again.
Issue and share
Download the PDF and give the recipient the verification code; certificates are checked online, not by original.
We obtain both certificates for clients who have not activated their portal access, clear the small debts that block them, and assemble the file for AIMA, the notary or the bank. Ask for the certificates.
I have never filed a Portuguese return. Can I still get the certificate?
Yes — the certificate reports debts, not filings. A missing return for a year in which you were resident is a different problem and will surface when the return is assessed.
Does a disputed assessment block it?
Not if the challenge is filed and the enforcement carries a guarantee (or a waiver of guarantee has been granted); an unpaid assessment under appeal without guarantee shows as a debt (CPPT, art. 177.º-A).
Do I need the paper version?
No. Certificates from both portals are digital and carry a code the recipient uses to verify them online; there is no counter version to request.
Sources and official references
- Autoridade Tributária — Certidões e comprovativos (leaflet): certificates on the Portal das Finanças are free; the Dívida e Não Dívida certificate proves a regularised tax situation and is valid for 4 months — checked 19.9.2026
- Código de Procedimento e de Processo Tributário, artigo 177.º-A — when a tax situation counts as regularised — checked 19.9.2026
- Lei n.º 23/2007, artigo 78.º n.º 2 c) — renewal of a temporary residence permit requires tax and social security obligations to be met — checked 19.9.2026
