1. Rental income taxed under Category F obtained under residential lease contracts concluded before the entry into force of the Urban Lease Regime (RAU), approved by Decree-Law No. 321-B/90 of 15 October, and subject to the regime provided for in Article 35 or 36 of the New Urban Lease Regime (NRAU), approved by Law No. 6/2006 of 27 February, is exempt from IRS for the duration of the respective contracts.
1 - Ficam isentos de tributação em IRS, pelo período de duração dos respetivos contratos, os rendimentos prediais tributados no âmbito da categoria F, obtidos no âmbito de contrato de arrendamento para habitação celebrados antes da entrada em vigor do Regime do Arrendamento Urbano (RAU), aprovado pelo Decreto-Lei n.º 321-B/90, de 15 de outubro, e sujeitos ao regime previsto nos artigos 35.º ou 36.º do Novo Regime do Arrendamento Urbano (NRAU), aprovado pela Lei n.º 6/2006, de 27 de fevereiro.
2. The immovable property covered by the contracts referred to in the preceding paragraph is exempt from IMI for the same period.
2 - Ficam isentos de IMI, pelo mesmo período, os imóveis objeto dos contratos referidos no número anterior.
The IRS exemption for Category F income and the IMI exemption, both for the duration of residential leases concluded before the RAU and subject to Article 35 or 36 of the NRAU, are retained.
We check eligibility for IFICI, the Madeira regime, the start-up and capitalisation incentives and the property benefits, prepare the registrations and claims, and model what the benefit is worth, 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.