1. If part of a property or a fraction of a cadastral parcel is transferred, the tax is assessed on the value stated in the deed or contract and, whenever necessary to determine the value corresponding to the part transferred, the taxable property value of the whole property or of the whole parcel is then apportioned, the assessment being corrected where applicable.
1 - Se se transmitir parte de prédio ou fracção de parcela cadastral, o imposto é liquidado sobre o valor constante do acto ou do contrato, procedendo-se seguidamente, sempre que for necessário para se apurar o valor correspondente à parte transmitida, à discriminação do valor patrimonial tributário de todo o prédio ou de toda a parcela, corrigindo-se a liquidação, sendo caso disso.
2. The apportionment is carried out under the CIMI, the related costs being borne by the State.
2 - A discriminação é efectuada nos termos do CIMI, correndo as respectivas despesas por conta do Estado.
Assessment on the value stated in the deed or contract, apportionment of the taxable property value under the CIMI where necessary, correction of the assessment, and the State bearing the apportionment costs 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.