"Do you have local accommodation? Three days left to prove you're operating" (with Regina Santos Pereira)

«Regina Santos Pereira, a Partner at SRS Legal, also told Observador that the law requires a tax return to be submitted, but doesn't specify which tax return this is. That's why the lawyer advises uploading proof of IRS, IRC, VAT (with the difficulty that VAT may not specify the property), invoices from platforms (such as Airbnb), IES (simplified business information). But there are cases and cases. What about when there's no income so far because the house is being renovated? What about those who started this year and still have no income? "There are many cases," adds Regina Santos Pereira, who gives another piece of advice: even in the exception provided for in the law to prove the operation of local accommodation, the proof must still be provided.

The law stipulates that this proof of operation does not apply to "local accommodation units in own and permanent housing, provided that such operation does not exceed 120 days per year". But what is exploitation, nights sold or nights blocked for local accommodation?»