Buying Property in Portugal as an Israeli: NIF, Document Checks, CPCV, Escritura and Registration

Buying property in Portugal is an orderly process: there is a computerised land registry, a tax authority that works mostly online, and three lawful ways to sign the final transaction. A buyer living in Israel needs to plan four things in advance: a tax number and representation before the tax authority, a power of attorney that will be accepted in Portugal, a traceable transfer of funds, and a permit check. This guide is current as of October 2026.

1What is the order of the steps and how long does each take?

The estimated duration of each step is a practical estimate. Deadlines set by law appear in a separate column.

2How do you get a NIF in Portugal while living in Israel?

The NIF is the Portuguese tax authority's identification number, and without it you cannot sign a contract, pay IMT or open a bank account. According to the tax authority's explanatory leaflet (July 2025), a non-resident can apply for a NIF through the e-balcão service on the tax portal, via a representative holding a power of attorney, or at a pre-booked appointment at a tax office (Serviço de Finanças) or a Loja do Cidadão.

The application includes a copy of your passport, a document showing your address in Israel and the power of attorney. Documents in a foreign language need a certified Portuguese translation. A power of attorney granted to a lawyer or solicitador is exempt from signature certification, so most buyers obtain the NIF through the Portuguese lawyer handling the transaction.

3Do you have to appoint a fiscal representative (representante fiscal)?

Not when you obtain the NIF, but yes after the purchase, unless you join the electronic notifications. The tax authority states expressly that when you obtain a NIF as a non-resident, there is no obligation to appoint a fiscal representative. But once a "tax relationship" with Portugal arises, and owning property in Portugal is an express example, a resident of a country outside the EU or the EEA must do one of two things within 15 days:

• Appoint a fiscal representative, an individual or company with an address in Portugal, who receives the tax authority's mail on your behalf and handles the reporting obligations. The representative is not liable for paying your tax.
• Join one of the electronic notification channels: the notifications system on the tax portal, or the ViaCTT electronic mailbox.

Failing to appoint a representative when required carries a fine of EUR 75 to EUR 7,500, and you cannot file a complaint or appeal with the tax authority. An important exception: anyone running a self-employed business in Portugal must appoint a VAT fiscal representative even after joining the electronic notifications. This may be relevant to short-term letting. See our guide on renting out property in Portugal.

4Do you need a Portuguese bank account?

The law does not require payment from a Portuguese account, but in practice it makes things much easier: through it you pay IMT, the annual IMI tax and the condominium charges. To open an account you need a NIF, a passport, proof of address and usually documents on the source of your income. The final deed will state which account the money came from, so plan in advance where each payment will come from.

5Which documents should you check before signing?

The checks are done before you sign the CPCV and pay a deposit, not afterwards. These are the key documents:

Condominium declaration: under Civil Code art. 1424-A, the building administrator must issue the declaration within 10 days of the request, and it is a mandatory document at signing. However, the buyer may waive it in the deed, and then becomes liable for the seller's debts to the condominium. Waiving it is not advisable.

6Do you still need to show a use licence (licença de utilização) at signing?

No, but from 1 October 2026 the deed must state whether the property has a título urbanístico. The Simplex Urbanístico reform (Decree-Law 10/2024) abolished from 2024 the obligation to show the use licence and the ficha técnica de habitação at signing. Decree-Law 108/2026, whose start was postponed to 1 October 2026 by Decree-Law 155-B/2026, added art. 4-A(14) to the building law (RJUE). Under it, whoever draws up the deed must record one of three situations: that a título urbanístico was presented, that the seller declares having one, or that the seller declares not having one. A deed that does not state this exposes the transaction to annulment (anulabilidade).

The practical meaning: the law requires the permit status to be stated, but does not check it for you. A seller's declaration does not guarantee that the permit matches what was actually built. It is therefore advisable to obtain the permit from the municipality, compare it with the actual area and layout, and make the CPCV conditional on it. A bank financing the purchase will usually require proof that the property is lawful.

7What is a CPCV and what does the deposit mean?

A CPCV (contrato-promessa de compra e venda) is a binding promissory contract in which the parties undertake to sign the final transaction on the agreed date and terms. For urban property, the Civil Code (art. 410) requires a written document signed by both parties, with the signatures certified in the presence of a notary or lawyer (reconhecimento presencial). A defect in the form requirements may affect the contract's validity, so do not sign a CPCV without certification.

At signing, a deposit called a sinal is usually paid. Under Civil Code art. 442, if the buyer breaches, the seller keeps the deposit. If the seller breaches, it returns the deposit double. According to case law, for example a judgment of the Évora Court of Appeal of 27 March 2025, the sanction applies only to definitive breach, not mere delay. Unless otherwise agreed, there is no further compensation beyond that. The law sets no rate for the deposit.

In an Israeli buyer's CPCV it is important to include: a deadline for the final signing, a condition precedent for obtaining a mortgage, the seller's undertaking to clear mortgages and attachments, a provision on the permit status, and the allocation of costs. If you receive the keys before the final signing, you may have to pay IMT within 30 days of taking possession (IMT Code art. 36).

Provisional registration (registo provisório): on the basis of the CPCV, a provisional registration of the acquisition in favour of the buyer can be entered in the land registry. It is valid for a limited, renewable period and gives priority over later registrations. When the amount is high or the final signing is far off, it is worth considering. Stronger protection is giving the contract "real effect" (eficácia real, Civil Code art. 413), which requires an express declaration, the appropriate form and registration.

8When and how are IMT and stamp duty paid?

Before the final signing. Under IMT Code art. 22, the tax assessment precedes the act transferring ownership, and under art. 49 a notary or lawyer will not sign the deed without proof of payment. If the transaction is not signed within two years, the assessment lapses. In practice, the lawyer issues the IMT and stamp duty payment slips a few days before signing.

The rates, including the change introduced into the IMT Code in May 2026 for buyers who are not Portuguese residents, are explained in our guide on property taxes in Portugal (IMT, IMI and AIMI). Calculate them before the CPCV.

9Escritura, DPA or Casa Pronta: how is the final transaction signed?

There are three ways, all with the same legal effect:

• Escritura pública: an official deed signed before a notary. This is the traditional route.
• Documento particular autenticado (DPA): a document authenticated by a lawyer, solicitador, notary or registrar. According to gov.pt, the entity that authenticated the document must deposit it, with the accompanying documents, on Predial Online on the same day. Without the deposit the document has no effect.
• Casa Pronta: a service of the registry authority (IRN) at a registry office counter. Signing, tax payment and registration are all done there in a single visit.

Whichever route is used, the deed states when the price was paid and by what means. For a bank transfer it identifies the account the money came from and the account that received it, as required by Law 89/2017. In addition, art. 63-E of the General Tax Law (LGT) prohibits cash payments of EUR 3,000 or more, or EUR 10,000 or more for a private individual who is not resident in Portugal. So every payment in the purchase goes through the bank.

10What happens after signing: registration and the tax register update

According to the EU e-Justice Portal, registering ownership in the land registry (Conservatória do Registo Predial) is mandatory, and as a rule it must be requested within two months of signing. In practice, the request is filed by whoever drew up the deed, and at Casa Pronta registration is done on the spot. The tax register (matriz) is updated on the basis of the monthly reports that notaries and lawyers file with the tax authority (IMT Code art. 49).

After a few weeks, check that the certidão permanente and the caderneta predial show you as owners, and appoint a fiscal representative or join the electronic notifications, because that is where IMI notices will arrive. On the Israeli side, keep the deed, the payment confirmations and the tax receipts for reporting in Israel on rental income and on gains from a future sale. Israel and Portugal have a double taxation treaty.

11How do you sign from Israel with a power of attorney?

The whole transaction can be completed without travelling to Portugal. There are two ways to grant a power of attorney (procuração):

• At a Portuguese consular post: consular posts perform notarial acts in the applicant's presence, under the consular fee schedule.
• Before an Israeli notary, with an apostille: Israel and Portugal are parties to the 1961 Hague Convention abolishing the requirement of legalisation, so an apostille is enough. A certified Portuguese translation is also needed. According to the Portuguese tax authority, translations can be certified by notaries, lawyers, solicitadores and recognised chambers of commerce.

The power of attorney should list all the acts: obtaining a NIF and appointing a fiscal representative, opening a bank account, signing the CPCV, paying taxes, signing the deed and requesting registration. It is advisable for the Portuguese lawyer to approve the wording before you sign in Israel.

12What does Portugal require on anti-money laundering and source of funds?

Under anti-money laundering law, banks, notaries, lawyers and agents in Portugal must identify the client and check the source of funds. Expect requests for a passport, proof of address, documents on the source of the money (salary, sale of a property, inheritance) and beneficial ownership details if you buy through a company. Your Israeli bank will also ask about the purpose of the transfer, so show it the CPCV, transfer from an account in your own name and keep the SWIFT confirmations.

13Can a non-resident get a mortgage in Portugal?

Yes, Portuguese banks lend to non-residents too, at their discretion and in line with the macroprudential recommendation of Banco de Portugal. For applications assessed from 1 August 2026, the maximum ratio of monthly repayment to income is 45%, and the maximum loan term is 40 years for borrowers aged up to 35 and 35 years for older borrowers. There are also caps on the loan-to-value ratio. A mortgage adds a valuation and approval time, so the CPCV should be made conditional on it.

14Checklist before signing a CPCV

1. You have a NIF and have planned your representation before the tax authority.
2. The certidão permanente is up to date and the registered owners are the sellers.
3. You have checked mortgages, attachments and lawsuits, and the CPCV obliges the seller to clear them.
4. The caderneta predial matches the registry and the situation on the ground.
5. You have seen the permit from the municipality and it matches what was actually built.
6. There is a valid certificado energético, and a ficha técnica de habitação for a new building.
7. You have received a debt declaration from the condominium.
8. The CPCV signatures are certified, and it sets out the deposit, the date and the conditions precedent.
9. You have calculated the total cost including IMT, stamp duty and fees.
10. The power of attorney is certified and translated, and the source-of-funds documents are ready.

15What to do before signing a CPCV in Portugal, and how we accompany the process

The critical moment is before the CPCV: once the deposit is paid, mistakes are hard to fix. The acts required by Portuguese law, such as certifying signatures, the final deed and registration, are performed by licensed local lawyers and notaries. We coordinate the process from Israel: we review the documents and the contract from an Israeli buyer's perspective, prepare the power of attorney with the apostille and translation, arrange a traceable transfer of funds, and make sure that registration and representation before the tax authority are completed.

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