1. In disposals of a share in an inheritance, where the share of the transferring co-heir is not known, IMT is calculated on the value stated in the contract in respect of the immovable property, and the assessment must be corrected as soon as the portion of the property relating to the co-heir is determined.
1 - Nas alienações de quinhão hereditário, quando não se conheça a quota do co-herdeiro alienante, o IMT é calculado sobre o valor constante do contrato em relação aos bens imóveis, devendo proceder-se à correcção da liquidação logo que se determine a quota-parte dos bens respeitantes ao co-herdeiro.
2. The partition cannot take place until the assessment has been corrected, where applicable.
2 - A partilha não pode efectuar-se sem que, sendo caso disso, a liquidação esteja corrigida.
The provisional calculation on the contract value where the co-heir’s share is unknown, the duty to correct the assessment once it is determined, and the bar on partition until the assessment is corrected 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.