1. No payment is due whenever the amount of tax assessed is less than EUR 10 for each payment document to be issued.
1 - Não há lugar ao pagamento sempre que o montante de imposto liquidado seja inferior a (euro) 10 por cada documento de cobrança que for de processar.
2. In the case of additional assessments, the limit referred to in the preceding paragraph is raised to EUR 25 for each payment document to be issued.
2 - O limite a que se refere o número anterior é elevado para (euro) 25 por cada documento de cobrança que for de processar, nos casos de liquidação adicional.
The EUR 10 threshold per payment document and the EUR 25 threshold for additional assessments 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.