مصدر رسمي

Diário da República — Código do Imposto do Selo / TGIS (texto consolidado)

المصدر الرسمي وراء 6 حقيقة موثّقة في سجل بيانات GrowIN.

البيانات المقدَّمة

الحقيقةالقيمةموثّق
Stamp duty — onerous acquisition of real estate (Verba 1.1)0.8% on the same taxable base as IMT (declared value or VPT, whichever is higher)
Stamp duty — gratuitous transfers: inheritance & gifts (Verba 1.2)10% on gratuitous transfers (inheritance / gifts). Spouse / união de facto, descendants and ascendants are EXEMPT.
Stamp duty — credit use, under 1 year (Verba 17.1)0.04% per month on the credit used
Stamp duty — credit use, 1 year or more (Verba 17.1)0.50% on the credit used
Stamp duty — credit use, 5 years or more (Verba 17.1)0.60% on the credit used
Stamp duty — revolving credit / overdraft (Verba 17.1)0.04% on the monthly average of the credit used

العودة إلى سجل البيانات