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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