1. Justices of the peace must send to the competent tax office, by the 15th day of each month, a copy of the conciliation records drawn up in the preceding month by which transfers of immovable property for consideration were or will be effected.
1 - Os juízes de paz devem remeter ao serviço de finanças competente, até ao dia 15 de cada mês, uma cópia dos autos de conciliação lavrados no mês anterior pelos quais se operaram ou venham a operar transmissões de imóveis a título oneroso.
2. Justices of the peace may not deliver conciliation records to the interested parties without annotating on them the number and date of the IMT payment document, where IMT is due, and the treasury office where it was paid.
2 - Os juízes de paz não podem entregar aos interessados os autos de conciliação sem neles averbarem o número e a data do documento de cobrança do IMT, quando devido, e a tesouraria onde tiver sido pago.
3. Delivery of immovable property to pre-emptors may not be ordered unless they produce a document proving that any difference in IMT has been paid or is not due.
3 - Não pode ser ordenada entrega de bens imóveis a preferentes sem estes apresentarem documento comprovativo de estar paga, ou não ser devida, diferença de IMT.
4. Court clerks and technical court secretaries shall likewise send a report, in duplicate, of settlement records or documents, of liquidations and partitions of commercial or industrial establishments or of companies, of partitions and divisions of jointly owned property that include immovable property, and of judgments recognising rights of pre-emption, concluded or drawn up in the preceding month by which transfers subject to IMT were or will be effected.
4 - Os secretários judiciais e os secretários técnicos de justiça remetem igualmente uma participação, em duplicado, dos termos ou documentos de transacção, das liquidações e partilhas de estabelecimentos comerciais ou industriais ou de sociedades, das partilhas e divisões de coisa comum de que façam parte bens imóveis, bem como das sentenças que reconheçam direitos de preferência, que tenham sido concluídos ou lavrados no mês anterior e pelos quais se operaram ou venham a operar transmissões sujeitas a IMT.
The deadline of the 15th of each month, the annotation duty on conciliation records, the bar on delivery to pre-emptors without proof of the IMT difference, and the list of documents court clerks must report (in duplicate) 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.