1. If, owing to an inaccurate statement of the price or a simulated price, the tax has been assessed on a value lower than that due, the State, local authorities and other legal persons governed by public law, represented by the Public Prosecution Service, may exercise a right of pre-emption over the sale, provided that they so apply to the ordinary courts and prove that the value on which IMT should have been assessed exceeds the value on which it was levied by at least 30% or EUR 5,000.
1 - Se, por indicação inexacta do preço, ou simulação deste, o imposto tiver sido liquidado por valor inferior ao devido, o Estado, as autarquias locais e demais pessoas colectivas de direito público, representados pelo Ministério Público, poderão preferir na venda, desde que assim o requeiram perante os tribunais comuns e provem que o valor por que o IMT deveria ter sido liquidado excede em 30% ou em (euro) 5000, pelo menos, o valor sobre que incidiu.
2. The action must be brought in the name of the body that first approaches the Public Prosecution Service officer at the competent court, within six months from the date of the deed or contract where the assessment of the tax preceded the transfer, or from the date of the assessment otherwise.
2 - A acção deve ser proposta em nome do organismo que primeiro se dirigir ao agente do Ministério Público junto do tribunal competente, e dentro do prazo de seis meses a contar da data do acto ou contrato, quando a liquidação do imposto tiver precedido a transmissão, ou da data da liquidação, no caso contrário.
3. The Public Prosecution Service must request from the tax office that assessed the tax the information it already holds or can obtain to substantiate the facts alleged by the claimant.
3 - O Ministério Público deve requisitar ao serviço de finanças que liquidou o imposto os elementos de que ele já disponha ou possa obter para comprovar os factos alegados pelo autor.
4. The property is delivered to the pre-emptor upon deposit of the inaccurately stated or simulated price and of the tax assessed on the original acquirer.
4 - Os bens são entregues ao preferente mediante depósito do preço inexactamente indicado ou simulado e do imposto liquidado ao preferido.
5. In order to enable local authorities to exercise the right of pre-emption provided for in this article, the Directorate-General for Taxation makes available electronically to the municipal council of the area in which the property is located information on the deeds and authenticated private documents executed in the preceding month.
5 - Com vista a permitir o exercício do direito de preferência das autarquias locais previsto no presente artigo, a Direcção-Geral dos Impostos disponibiliza, por via electrónica, à câmara municipal da área da situação do imóvel a informação relativa às escrituras e aos documentos particulares autenticados efectuados no mês anterior.
The 30% or EUR 5,000 undervaluation threshold, representation by the Public Prosecution Service, the six-month time limit and its starting points, delivery against deposit of the price and tax, and the DGCI’s monthly electronic disclosure to the municipal council 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.