Carve-out (a) — acquirer already tax-resident in Portugal
Verified
FACT ID · imt-nonresident-exception-already-resident
Canonical value
The 7.5% does NOT apply where the acquirer was already tax-resident in Portugal (IRS Art. 16.º) — the normal progressive rates apply instead●Verified ·
Unit
rule
Issuing authority
Diário da República — Decreto-Lei n.º 97/2026, de 20 de maio
Legal instrument
CIMT Art. 17.º n.º 10 al. a) (DL 97/2026)
Last verified
Review cadence
quarterly
Change history
Initial captureThe 7.5% does NOT apply where the acquirer was already tax-resident in Portugal (IRS Art. 16.º) — the normal progressive rates apply instead
No further changes recorded yet — unchanged since it was first captured.
