It has been reported in the MSM that five owners of apartments at the Ocean Club Resort in Praia da Luz have failed to come forward and cooperate with police.
The question is now being asked as to why would these people not want to assist in a missing child enquiry.
One has always to remember that there were Brits out there with much to hide for reasons other than are connected with Madeleine McCann. Undeclared income from rentals being one of them 
http://www.theportugalnews.com/news/taxman-targets-illegal-rentals/31253Taxman targets illegal rentals
Estimates point to around 300 million euros being diverted away from the state’s depleted coffers in unpaid taxes.
It is believed that tax inspectors will be hitting the streets this summer of popular coastline resorts with a view to establishing whether holiday homes are duly licensed and registered with tax offices. Similarly, apartments let to students in university cities will also be targeted by inspectors. This is anticipated to take place before the summer break as authorities bid to catch perpetrators in the act of withholding taxes.
According to an official report issued by the Finance Ministry through its Fraud and Special Actions Squad, this renewed effort comes after “numerous situations concerning the omission of facts or undeclared values were detected” in random checks on apartments commonly thought to be second homes or investment properties.
The squad has this week also received instructions and specific targets which inspectors have been requested to visit in the coming months.
The Finance Ministry further revealed that it has already “verified the existence of several fiscal irregularities which immediately resulted in the correction of unpaid taxes and the opening of a case file and the lodging of charges against offenders.”
Home owners found guilty of evading taxes payable on rental income could face hefty fines in addition to coughing up for outstanding amounts. Depending on the nature of the tax evasion, non-compliant landlords could also be asked to answer criminal charges in court.
It is believed authorities will particularly frown on owners of properties used for holiday lets but who have benefited from tax breaks due to the use for which the property has been registered at Finanças tax offices.
While not disclosing the manner in which the taxman intends executing this operation, the office of Finance Minister Maria Luís Albuquerque did say that “inspections by tax authorities will be intensified through the reinforcement of human, operational, legal and technological resources.”
The objective will be then to “control, detect, correct and penalise infringements in this particular field.”
Reports this week indicated that up to 400,000 homes could currently be being used as rental properties without their owners paying the required taxes.
The Finance Ministry said the underlying principle behind this new onslaught on non-obliging taxpayers is the “foundation of this current Government’s fiscal policy which is intended to ensure social equity in times of austerity while also impeding situations of abuse and unfair competition.”
While it is thought that around 300 million euros is being lost in unpaid taxes each year, the amount exchanging hands between tenants and landlords of unregistered properties in Portugal is calculated to be around one billion euros per annum.