1. Where the exemption or the rate reduction ceases to have effect under Article 11, taxpayers must request the corresponding assessment within 30 days.
1 - No caso de ficar sem efeito a isenção ou a redução de taxas, nos termos do artigo 11.º, devem os sujeitos passivos solicitar, no prazo de 30 dias, a respectiva liquidação.
2. The request is made on a return on the official form and must be submitted to the tax office where the return referred to in Article 19 was submitted or, if no such return was submitted, to the tax office of the area in which the property is located.
2 - O pedido é efetuado em declaração de modelo oficial e deve ser entregue no serviço de finanças onde foi apresentada a declaração referida no artigo 19.º ou, caso não tenha havido lugar a essa apresentação, no serviço de finanças da localização do imóvel.
The 30-day time limit for requesting the assessment where an exemption or rate reduction ceases under Article 11, and the tax office to which the request must be submitted, 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.