1. The tax shall be assessed at the rates in force at the time the taxable event occurs.
1 - O imposto será liquidado pelas taxas em vigor ao tempo da ocorrência do facto tributário.
2. If the exemption lapses, the rate and the value to be taken into account in the assessment shall be those in force on the date of the assessment.
2 - Se ocorrer a caducidade da isenção, a taxa e o valor a considerar na liquidação serão os vigentes à data da liquidação.
3. Where, in the case referred to in the preceding paragraph and after the acquisition of the property, events have occurred that alter its nature, the tax shall be assessed on the basis of the rates and values in force on the date of the transfer.
3 - Quando, no caso referido no número anterior e após a aquisição dos bens, tenham ocorrido factos que alterem a sua natureza, o imposto será liquidado com base nas taxas e valores vigentes à data da transmissão.
The rule that the rates in force when the taxable event occurs apply, and the exceptions on lapse of the exemption (rate and value at the date of assessment, or at the date of transfer where the property’s nature has since changed), are 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.