Why tax residence is more than a day-count and deserves separate advice before major decisions.
Point 1
Days in Portugal are important, but home, family, habitual residence and treaty factors can also matter.
Point 2
Immigration residence and tax residence are related but not identical concepts.
Point 3
The former NHR regime is generally not open to ordinary new arrivals; transitional cases and the narrower IFICI framework require qualified tax review.