The taxable property value for the purposes of this tax is the value of the immovable property entered in the property registers (matrizes) at the date of assessment.
O valor patrimonial tributário para efeitos deste imposto é o valor dos bens imóveis inscritos nas matrizes à data da liquidação.
The rule that the taxable property value is the value entered in the property registers at the date of assessment is retained.
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.