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Article 78 of the General Tax Law applies to the ex officio review of the assessment.
À revisão oficiosa da liquidação aplica-se o disposto no artigo 78.º da Lei Geral Tributária.
What we checked in this article
The cross-reference to Article 78 of the General Tax Law is retained.
Buying property in Portugal? Article 42 decides part of the bill.
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.