1. If, before eight years have elapsed since the transfer, the condition subsequent is fulfilled or the contract is terminated, proportional cancellation of IMT may be obtained by means of an administrative complaint or a judicial challenge.
1 - Se antes de decorridos oito anos sobre a transmissão, vier a verificar-se a condição resolutiva ou se der a resolução do contrato, pode obter-se, por meio de reclamação ou de impugnação judicial, a anulação proporcional do IMT.
2. The time limits for filing the complaint or challenge on those grounds run from the occurrence of the event.
2 - Os prazos para deduzir a reclamação ou a impugnação com tais fundamentos contam-se a partir da ocorrência do facto.
3. The tax is cancelled in an amount equal to one eighth of the tax multiplied by the number of complete years remaining to eight.
3 - O imposto é anulado em importância equivalente ao produto da sua oitava parte pelo número de anos completos que faltarem para oito.
The eight-year window from the transfer, the start of the time limits from the occurrence of the event, and the one-eighth-per-complete-year formula 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.