Part II · Tax benefits of a structural nature · Chapter VII · Tax benefits relating to immovable property

Article 47 Property forming part of developments granted tourist utility status

Artigo 47.º · Prédios integrados em empreendimentos a que tenha sido atribuída a utilidade turística

Estatuto dos Benefícios Fiscais · republished by Decree-Law No. 108/2008 · consolidated text checked 26 October 2026

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(Repealed.)

(Revogado.)

What we checked in this article

The article is shown as repealed, with the repeal by Law No. 43/2018 taking effect from 1 January 2019.

Planning around a Portuguese tax benefit? Article 47 sets the conditions.

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.

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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.

Applying the law

Portuguese tax benefits, claimed on time and kept

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