The revision of Portugal’s Legal Framework for Urban Development and Construction aims to make procedures clearer, more predictable and more consistent. Property owners, developers, investors and technical teams should begin preparing their projects for the new framework

A contract assignment in a PC (Promissory contract) may require IMT ( Municipal Property Transfer Tax) to be paid before the deed. Learn when the tax applies.

Article 17 of the IMT Code establishes that the purchase of properties intended exclusively for residential use by non-residents is subject to a fixed IMT rate of 7.5%, with no access to tax exemptions or reductions. However, the standard IMT rates may apply if the buyer becomes a tax resident in Portugal within two years of the acquisition or places the property under an affordable rental scheme in accordance with the legal requirements. In these cases, the buyer may request a refund of the difference in tax paid from the Portuguese Tax Authority.

From January 2009 EPCs will be required whenever a building is built, sold or rented out. If you are buying or selling a home you now need a certificate EPC by law.

Thinking about purchasing a property in Portugal? Discover which documents you’ll need to apply for a mortgage as a foreign buyer and how to prepare for a smooth process. Purchasing property abroad can be complex, especially navigating different legal and financial systems.