Request for Tax Refund on Royalties, Dividends and Interest (Modelo 23-RFI – Pedido de reembolso de imposto sobre royalties, dividendos e juros)
Bilingual form to request a refund of Portuguese tax on royalties, and on dividends and interest not covered by Form 22-RFI.
Official form: Modelo 23-RFI · Autoridade Tributária e Aduaneira
What it is for
- Request a refund of tax withheld on royalties paid to a non-resident
- Cover dividends and interest that do not come from shares or debt securities
What it is
Form 23-RFI covers refunds of Portuguese tax on royalties, dividends and interest, excluding what Form 22-RFI already covers. It is intended for non-residents covered by a double taxation agreement and is submitted to the DSRI. The original is bilingual, includes instructions and requires a residence certificate from the other country's tax authority. 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
This is a blank PDF, to be completed and signed by the beneficiary. Please confirm the current version with the AT. We do not submit the request or guarantee that the refund will be granted.
Frequently asked questions
How do I choose between 22-RFI and 23-RFI?
22-RFI is for share dividends and interest on debt securities; 23-RFI is for royalties and all other dividends and interest.
Is the paying entity's declaration mandatory?
According to the form, it must be completed by that entity, not by the person requesting the refund.
Related documents
Bilingual form for non-residents to request a refund of Portuguese tax already withheld on share dividends or interest on debt securities.
Request for Tax Refund on Other Income, such as Pensions (Modelo 24-RFI – Pedido de reembolso de imposto sobre outros rendimentos)Bilingual form to request a refund of Portuguese tax on income other than interest, dividends or royalties, under a double taxation agreement.
Text reviewed in November 2026.