1. Whenever there is a change in the possessors of property without IMT having been paid, the new possessors are notified to produce, within 30 days, the titles to their possession.
1 - Todas as vezes que ocorra mudança nos possuidores de bens sem que tenha sido pago IMT, são notificados os novos possuidores para apresentarem, dentro de 30 dias, os títulos da sua posse.
2. If those titles show that a transfer of immovable property for consideration has taken place, the head of the tax office immediately assesses the tax, if competent to do so, or reports the fact to the competent tax office, without prejudice to any applicable penalties.
2 - Concluindo-se desses títulos que se operou transmissão de imóveis a título oneroso, o chefe de finanças liquida imediatamente o imposto se lhe competir ou comunicará o facto ao serviço de finanças competente, sem prejuízo das sanções que ao caso couberem.
3. If the new possessors do not produce the titles to their possession, it is presumed, unless proven otherwise, that the property was acquired gratuitously, and the corresponding stamp duty is assessed.
3 - Se os novos possuidores não apresentarem os títulos da sua posse, presume-se, salvo prova em contrário, que os bens foram adquiridos a título gratuito, liquidando-se o correspondente imposto do selo.
The 30-day time limit for producing titles, the assessment or referral by the head of the tax office, and the rebuttable presumption of a gratuitous acquisition subject to stamp duty 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.