No fact, act or legal transaction relating to immovable property subject to registration may be definitively registered unless the IMT due is shown to have been paid.
Nenhum facto, acto ou negócio jurídico relativo a bens imóveis sujeitos a registo pode ser definitivamente registado sem que se mostre pago o IMT que seja devido.
The bar on definitive registration unless the IMT due is shown to have been paid is 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.