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20 January 2023

State Budget 2023 - What are the changes in IMT?

The State Budget for 2023, approved by Law 24-D/2022, of 30 December, made some changes to the Código do Imposto Municipal sobre as Transmissões Onerosas de Imóveis (CIMT). We highlight the following two:

  1. Alteration to the IMT exemption regime applied to the acquisition of buildings for resale;
  2. IMT taxation on property swaps.

Nuno Filipe Henriques

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Newsletter

9 October 2024

Extension of the initial parental leave

On September 27, the Parliament approved Bill 855/XV/1, presented by a group of citizens, which aims to extend the initial parental leave from 120 or 150 consecutive days to 180 or 210 consecutive days. The main reason for this legislative initiative is the pursuit of policies to protect...

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Newsletter

2 October 2024

Artificial intelligence and evidence production in criminal procedure

The impact of AI on our lives cannot be underestimated, and it is now present in many of the computer systems we use on a daily basis. This type of program is designed to assist the human experience and its impact on the legal system is not surprising, nor can the law be ignorant of technological ...

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