Chapter VII · Taxpayer safeguards

Article 47 Refund irrespective of cancellation

Artigo 47.º · Reembolso independentemente da anulação

Código do Imposto Municipal sobre as Transmissões Onerosas de Imóveis · annex II to Decree-Law No. 287/2003 · consolidated text checked 26 October 2026

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(Repealed.)

(Revogado.)

What we checked in this article

The article is shown as repealed, with the repealing provision (Article 143 of Law No. 64-B/2011) correctly named in the note.

Buying property in Portugal? Article 47 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.

Applying the law

Property tax in Portugal, calculated before you sign

The rate depends on what you buy, who buys it and why: own home, investment, company, non-resident or listed-jurisdiction buyer. Send us the deal and we will work out IMT, stamp duty and the options.

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