IMT enjoys the creditor privileges provided for in Articles 738 and 744 of the Civil Code for sisa (the former property transfer tax).
O IMT goza dos privilégios creditórios previstos nos artigos 738.º e 744.º do Código Civil para a sisa.
The cross-references to Articles 738 and 744 of the Civil Code and the reference to sisa 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.