Contenido
Portuguese municipalities can define containment zones when authorising tourist rentals with the aim of keeping housing and rental prices affordable for residents. Containment zones are those where more than 25% of available dwellings are dedicated to local accommodation.
In containment zones, a limit is set whereby a single owner may operate a maximum of 7 properties with their respective licences, which are non‑transferable.
Municipal authorities carry out periodic checks to verify that the limits on local rental properties are respected and may cancel licences in case of non‑compliance. Therefore, it is essential to check the specific conditions in each municipality and ensure compliance to avoid penalties and administrative closure.
There are also temporary suspension zones, which are those where available dwellings intended for tourist accommodation account for between 10% and 20%.
If you want to open an AL in a property under horizontal ownership, you must obtain the consent of the other co‑owners. If more than half of them oppose it, the local accommodation activity cannot be established.
Although for accommodation in horizontally owned buildings the permission of the owners’ community is required, Portuguese legislation establishes certain exceptions for single-family homes or accommodation located in buildings where no direct community rights are exercised. It is advisable to seek legal advice before starting any procedures to avoid setbacks.
After obtaining a NIF (tax identification number), you must appear in person or proceed online before the tax authority or a tax office to declare the opening of your activity as a contractor. Although the process can be done online, we recommend doing it in person, as questions may arise that a tax adviser can resolve on the spot.
You must choose the most appropriate economic activity code that best fits the accommodation:
As mentioned earlier, this registration is completely mandatory to begin operating a local accommodation business. Before starting the registration process, a notification with a deadline must be sent to the mayor of the municipality where the local accommodation is to be established.
The notification must include the following information:
To submit the local accommodation registration application, it can be done online through the Balcão do Empreendedor (BdE), accessible on the Portuguese e‑government portal via the Portugal Tourism portal.
The registration process grants each local accommodation application a local accommodation licence. The local accommodation business can begin operating with this licence and can be listed on OTAs such as Booking or Airbnb.
Every owner responsible for operating tourist accommodation must have valid liability insurance as required by Portuguese law. The person responsible for the property is obliged to take out a civil liability insurance policy.
Communication of guest check‑ins and check‑outs to the authorities
The Portuguese Agency for Integration, Migration and Asylum (AIMA) requires managers of apartments and hotels registered as local accommodation (AL) to report the data of all foreign guests, both the holder of the booking and their companions. The required data include:
Some municipalities in Portugal have implemented a Tourist Tax, which applies to stays in local accommodation or tourist resorts in cities where this tax is in force. In addition to the room price, an extra amount is charged per night and per person. For example, in the case of the tourist tax in Porto, it is mandatory to charge a fee of 2 euros per person and per night, except for children under 13, for a maximum of 7 nights.
Regarding taxation, the tourist taxes applied in certain municipalities vary according to the type of accommodation, number of people and length of stay. It is essential to be informed about the specific tax obligations of the municipality where the accommodation is located in order to manage them correctly and avoid penalties.
