The following transfers of immovable property are subject both to IMT and to stamp duty, under the Stamp Duty Code:
São simultaneamente sujeitas a IMT e a imposto do selo, nos termos do respectivo Código, as transmissões de bens imóveis:
a) By way of gifts with contributions or pensions in favour of the donor, or with the charge of paying debts to the donee or to a third party, under Article 964 of the Civil Code;
a) Por meio de doações com entradas ou pensões a favor do doador, ou com o encargo de pagamento de dívidas ao donatário ou a terceiro, nos termos do artigo 964.º do Código Civil;
b) By way of testamentary succession with the express charge of paying debts or pensions owed to the heir or legatee themselves, or to a third party, whether or not the property on which the charge falls has been specified and provided that, in the case of the heir, its value exceeds the heir’s share in the debts.
b) Por meio de sucessão testamentária com o encargo expresso do pagamento de dívidas ou de pensões devidas ao próprio herdeiro ou legatário, ou a terceiro, tenham-se ou não determinado os bens sobre que recai o encargo e desde que, quanto ao herdeiro, o seu valor exceda a respectiva quota nas dívidas.
The two cases of gifts and testamentary succession with charges, the reference to Article 964 of the Civil Code and the condition on the heir’s share in the debts 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.