ID DO FACTO · imt-nonresident-exception-moderate-rent
Valor canónico
The 7.5% is refunded where the property is let for habitation at a moderate rent (≤ €2,300/month in 2026) within 6 months of acquisition, and let for at least 36 months (consecutive or interpolated) over the first 5 years●Verified ·
Unidade
rule
Autoridade emissora
Diário da República — Decreto-Lei n.º 97/2026, de 20 de maio
Registo inicialThe 7.5% is refunded where the property is let for habitation at a moderate rent (≤ €2,300/month in 2026) within 6 months of acquisition, and let for at least 36 months (consecutive or interpolated) over the first 5 years
Ainda não há mais alterações registadas — inalterado desde o primeiro registo.