Pensioners residing abroad and covered by international conventions aimed at avoiding double taxation must submit a request for non-application of the IRS withholding tax.
The request is made with the originals of the following documents:
- Form Model 21–RFI (available here);
- Document issued by the competent authorities of the Country of residence attesting to residence and liability to income tax in that State.
- Conventions to avoid double taxation agreements (DTA) can be consulted here.
The original documents must be send to the CGA, by post mail (registered letter is suggested), to the address:
Caixa Geral de Aposentações
Apartado 1194
1054-001 Lisboa
Portugal
The application is limited to 31 December of the year identified in the tax residency certificate, so it needs to be renewed annually.
The delivery of documents must occur until the 20th of the month following the withholding tax due (legal deadline for the delivery of the tax to the Tax and Customs Authority), for example: to take effect in January, they must be received at the CGA by the 20th of February (if it is not possible to avoid the retention in the same month, the adjustment will be made together with the pension to be credited in the following month).
From this date, the pensioner may request the reimbursement of the IRS withheld in the meantime by sending to the CGA, also by post mail - to the address indicated above - the original completed form of the Model 24-RFI (available here). In this case the Tax and Customs Authority will be responsible for carrying out the aforementioned reimbursement.