1. The municipal property transfer tax (IMT) is levied on the transfers provided for in the following articles, whatever the title under which they take place.
1 - O imposto municipal sobre as transmissões onerosas de imóveis (IMT) incide sobre as transmissões previstas nos artigos seguintes, qualquer que seja o título por que se operem.
2. For the purposes of IMT, the concept of property (prédio) is as defined in the Municipal Property Tax Code (CIMI).
2 - Para efeitos do IMT, o conceito de prédio é o definido no Código do Imposto Municipal sobre Imóveis (CIMI).
IMT applies to the transfers in the following articles whatever their title, and the concept of property is taken from the CIMI.
We calculate IMT and stamp duty before you sign, check exemptions and the rate that applies to your buyer structure, and handle the property side of company and holding set-ups, in English. A written answer and a fixed quote within one working day.
Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.