€600,000 per taxpayer (individuals and undivided inheritances). Married / união de facto couples may opt for joint taxation, which doubles the threshold to a €1,200,000 deduction.●Verified ·
الوحدة
EUR
الجهة المُصدِرة
Diário da República — Código do IMI (texto consolidado)
الصك القانوني
CIMI Arts. 135.º-A a 135.º-K
آخر تحقق
دورية المراجعة
quarterly
ملاحظات
The allowance is deducted from the sum of the VPT of residential property and building land before AIMI rates apply.
سجل التغييرات
التسجيل الأولي€600,000 per taxpayer (individuals and undivided inheritances). Married / união de facto couples may opt for joint taxation, which doubles the threshold to a €1,200,000 deduction.
لا تغييرات أخرى مُسجَّلة بعد — هذه القيمة لم تتغيّر منذ تسجيلها لأول مرة.
