Unless otherwise provided by law, documents or titles relating to transfers on which IMT should have been paid may not be accepted in court, or before any authority, local authority, public office or public-interest legal person, without proof that payment has been made or that the transfers are exempt from it.
Salvo disposição de lei em contrário, não podem ser atendidos em juízo, nem perante qualquer autoridade, autarquia local, repartição pública e pessoa colectiva de utilidade pública, os documentos ou títulos respeitantes a transmissões pelas quais se devesse ter pago IMT, sem a prova de que o pagamento foi feito ou de que dele estão isentas.
The rule that, unless otherwise provided by law, such documents may not be accepted by courts and public bodies without proof of payment or exemption 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.