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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

18 April 2024

World Art Day - Copyright, Related Rights and AI

Artificial intelligence (AI) is becoming more and more of the order of the day. Its impact has also been debated in the field of copyright law, and it is becoming increasingly important to assess the challenges posed by the emergence and rapid development of AI, as well as to address legal gaps in...

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Newsletter

17 April 2024

Extension of the deadline for submitting the annual Corporate Income Tax Return

Order no. 176/2024-XXIII of the former Secretary for Tax Affairs extends the deadline for submitting model 22 corporate income tax returns for the 2023 tax period to 15 July 2024, without any penalty being applied. Nuno Filipe Henriques

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