An execução fiscal is the enforcement of a debt to the Portuguese state — an unpaid tax, a tax fine, an unpaid toll fine, IMI. The tax office (serviço de finanças) opens it when the normal period has passed, and tells you with a citação: the debt, the costs and interest, and what you can do.
The 30 days
From the citação you have 30 days to:
- Pay the debt with interest and costs — the enforcement ends.
- Ask for instalments (pagamento em prestações) — usually up to 36 monthly payments; a guarantee may be required. This can be asked until a sale of your property has been scheduled.
- Oppose (oposição) — only on limited grounds: for example the debt was paid, it has expired, it is not yours, or the original bill or fine was never properly notified. Disagreeing with the tax itself is usually too late at this stage.
The period is counted as a court period, which pauses during the judicial holidays (around Christmas, Easter and from mid-July to the end of August). Enter the day you received the citação on this page: the site counts 30 days without that pause — the earliest possible last day.
Penhora: the seizure
If nothing is done, the tax office seizes (penhora) money in Portuguese bank accounts, part of wages or a pension, a tax refund, or property. Owners who live abroad often learn about the debt only at this point — the earlier letters went to the Portal das Finanças or the electronic mailbox and counted as delivered unread. Your tax situation and any open enforcement can be checked in the Portal das Finanças.
A lawyer for debt matters or fines and penalties can check whether the debt and its notices were valid — the strongest ground to have an enforcement stopped — or arrange a payment plan. See also a letter from Finanças.
Prepared by Legal Help Tool. Last updated . General information, not legal advice.
