Executors and estate administrators (cabeças-de-casal) must not deliver any legacies or shares in an inheritance consisting of immovable property unless the IMT has been paid, where due; if they do so, they become jointly and severally liable with the taxpayers.
Os testamenteiros e cabeças-de-casal não devem fazer entrega de quaisquer legados ou quinhões de heranças constituídos por bens imóveis sem que o IMT tenha sido pago, quando devido, ficando solidariamente responsáveis com os sujeitos passivos se a fizerem.
The bar on delivering legacies or inheritance shares consisting of immovable property before IMT is paid, and the joint and several liability of executors and estate administrators who do so, 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.