1. The competent services of the Ministry of Foreign Affairs may not legalise any document evidencing a transfer, effected abroad, of immovable property located in Portugal unless they are presented with the IMT payment document, where IMT is due; the number, the date and the treasury office where payment was made must be annotated on that document.
1 - Os serviços competentes do Ministério dos Negócios Estrangeiros não podem legalizar nenhum documento comprovativo de transmissão de imóveis situados em Portugal, operada no estrangeiro, sem que lhe seja apresentado o documento de cobrança do IMT, quando devido, devendo averbar-se no mencionado documento, o número, a data e a tesouraria onde o pagamento foi efectuado.
2. The services referred to in the preceding paragraph must send to the Tax and Customs Authority (AT), electronically, by 15 April, 15 July, 15 October and 15 January, a list of the acts or contracts concluded abroad and legalised in the preceding quarter.
2 - Os serviços referidos no número anterior devem remeter à Autoridade Tributária e Aduaneira, por via eletrónica, até ao dia 15 de abril, 15 de julho, 15 de outubro e 15 de janeiro, uma relação referente aos atos ou contratos celebrados no estrangeiro e legalizados no trimestre anterior.
3. The list referred to in the preceding paragraph must state the type of act or contract, the date of legalisation, the tax office at which IMT was assessed, the number, date and amount of the corresponding payment document, the names of the parties, the property register entries and their parishes, or a statement that the properties are not entered in the register.
3 - A relação referida no número anterior deve indicar o tipo de acto ou contrato, a data da legalização, o serviço de finanças em que o IMT foi liquidado, o número, data e importância do respectivo documento de cobrança, nomes dos outorgantes, artigos matriciais e respectivas freguesias, ou menção dos prédios omissos.
The bar on legalising documents without the IMT payment document, the quarterly reporting dates (15 April, 15 July, 15 October and 15 January) to the AT, and the content of the list 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.