1. The assessment of IMT is made on the initiative of the interested parties, who must for that purpose submit, at any tax office or by electronic means, a duly completed return on the official form.
1 - A liquidação do IMT é de iniciativa dos interessados, para cujo efeito devem apresentar, em qualquer serviço de finanças ou por meios electrónicos, uma declaração de modelo oficial devidamente preenchida.
2. The assessment is made ex officio by the competent tax offices whenever the interested parties fail to take the initiative within the statutory time limits, and also whenever any additional assessment is due, without prejudice to any compensatory interest due and to the applicable penalty.
2 - A liquidação é promovida oficiosamente pelos serviços de finanças que forem competentes e sempre que os interessados não tomem a iniciativa de o fazer dentro dos prazos legais, bem como quando houver lugar a qualquer liquidação adicional, sem prejuízo dos juros compensatórios a que haja lugar e da penalidade que ao caso couber.
3. In cases of exemption, the return provided for in paragraph 1 must also be submitted, at any tax office or by electronic means, before the act or event transferring the property.
3 - A declaração prevista no n.º 1 deve também ser apresentada, em qualquer serviço de finanças ou por meios electrónicos, antes do acto ou facto translativo dos bens, nas situações de isenção.
The assessment on the initiative of the interested parties, the ex officio assessment where they fail to act within the statutory time limits or an additional assessment is due, and the duty to file the return before the transfer in exempt cases 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.