Request for Tax Refund on Share Dividends and Debt Interest (Modelo 22-RFI – Pedido de reembolso de imposto sobre dividendos de ações e juros de dívida)
Bilingual form for non-residents to request a refund of Portuguese tax already withheld on share dividends or interest on debt securities.
Official form: Modelo 22-RFI · Autoridade Tributária e Aduaneira
What it is for
- Recover Portuguese tax over-withheld on share dividends
- Request a refund of tax on interest from debt securities
What it is
Form 22-RFI is the request for a refund of Portuguese tax withheld on share dividends and interest on debt securities, for non-resident beneficiaries covered by a double taxation agreement. It is submitted to the Directorate of International Relations Services (Direção de Serviços de Relações Internacionais, DSRI). It comes in a bilingual version with instructions and requires a residence certificate from the foreign tax authority. Where the instructions require it, the declaration from the Portuguese entity that withheld the tax must be completed by that entity. It is not a general IRS application.
What you receive
You receive the official blank PDF form, with an explanation of what it is for. The Titus assistant answers your questions about filling it in. You can combine it with other documents in the same request, with a single payment. We do not ask for any password for forms.
The assistant explains; it does not fill in or submit anything on your behalf. Do not type passwords or third parties' data.
Things to note
Blank form. The beneficiary completes and signs it, and the withholding entity's section is that entity's responsibility. Please confirm the current version with the Tax and Customs Authority (AT). We do not submit the request or guarantee the refund.
Frequently asked questions
Who completes the declaration from the entity that withheld the tax?
The Portuguese entity itself, where the instructions require it. The beneficiary does not complete it.
Where is the request sent?
To the AT's Directorate of International Relations Services (DSRI).
Related documents
Bilingual form to request a refund of Portuguese tax on royalties, and on dividends and interest not covered by Form 22-RFI.
Request for Reduced Withholding Tax for Non-Residents (Modelo 21-RFI – Pedido de redução da retenção na fonte para não residentes)Bilingual form for people who are tax resident in another country and want Portugal to withhold less tax, or none, under a double taxation agreement.
Text reviewed in November 2026.