Canonical value
0.7% on the aggregate VPT exceeding the allowance●Verified ·
- Unit
- %
- Issuing authority
- Diário da República — Código do IMI (texto consolidado)
- Legal instrument
- CIMI Art. 135.º-F
- Last verified
- Review cadence
- quarterly
- Notes
- Applies to the portion above the €600,000 (or €1,200,000 joint) allowance.
Change history
- Initial capture0.7% on the aggregate VPT exceeding the allowance
No further changes recorded yet — unchanged since it was first captured.
