Carve-out (b) — acquirer becomes tax-resident within 2 years
Verified
FACT ID · imt-nonresident-exception-becomes-resident
Canonical value
The 7.5% is refunded down to the normal rates where the acquirer becomes tax-resident in Portugal (IRS Art. 16.º) within 2 years of the acquisition date●Verified ·
Unit
rule
Issuing authority
Diário da República — Decreto-Lei n.º 97/2026, de 20 de maio
The 7.5% is paid upfront at the deed; the difference is annulled/refunded on request once residency is established within 2 years.
Change history
Initial captureThe 7.5% is refunded down to the normal rates where the acquirer becomes tax-resident in Portugal (IRS Art. 16.º) within 2 years of the acquisition date
No further changes recorded yet — unchanged since it was first captured.
