1. If, through the judicial exercise of a right of pre-emption, the acquirer is replaced, tax shall be assessed on the pre-emptor only if the amount due from the pre-emptor differs from that assessed on the original acquirer, the difference being collected or cancelled.
1 - Se, por exercício judicial de direito de preferência, houver substituição de adquirentes, só se liquidará imposto ao preferente se o que lhe competir for diverso do liquidado ao preferido, arrecadando-se ou anulando-se a diferença.
2. If the pre-emptor benefits from an exemption, the tax assessed on the original acquirer is cancelled and the corresponding annotations are made.
2 - Se o preferente beneficiar de isenção, procede-se à anulação do imposto liquidado ao preferido, e aos correspondentes averbamentos.
Tax is assessed on the pre-emptor only where the amount differs from that assessed on the original acquirer (the difference being collected or cancelled), and the original assessment is cancelled where the pre-emptor is exempt.
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.