El Proyecto de ley del presupuesto estatal portugués para 2024 propone el fin del régimen de residentes no habituales (“RNH”). Se prevé cláusulas de mantenimiento de derechos adquiridos y se salvaguarda situaciones de traslados de residencia fiscal a Portugal hasta 31.12.2023. Sin embargo del Proyecto de ley se quedar sujeto a debates parlamentarios y el texto final solo se aprobar a 29 de noviembre de 2023, se identifica desde ya una ventana de oportunidad para adquirir residencia fiscal en Portugal hasta 31.12.2023 y aún acogerse al régimen actual de RNH.
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