3-4 minutes Law No. 48/2026, of August 17, has resolved a controversy of particular relevance to real estate developers, builders, investors, and owners who carried out works in Urban Rehabilitation Areas (ARU). Through an authentic interpretation of item 2.23 of List I of the VAT Code, the law establishes that applying the reduced VAT rate to […]
Decree-Law No. 166/2026 has been published, creating the new Single Social Benefit (PSU) and carrying out a significant reorganization of the non-contributory social benefits system. The main change consists of integrating 13 social benefits currently subject to separate regimes into a single benefit, with common rules for access, calculation, monitoring, and enforcement. The new regime takes effect on December 31, 2026. […]
The end of a criminal case will no longer necessarily mean the end of the discussion about what happens to assets linked to criminal activity. Law No. 37/2026 significantly strengthens the Portuguese regime for the recovery and confiscation of instrumentalities, proceeds and benefits of crime and creates new procedural mechanisms allowing confiscation to be dealt […]
Portuguese criminal procedure is set to undergo significant changes aimed at making case processing faster and limiting mechanisms that could unjustifiably delay the conclusion of cases. Law No. 34/2026 mainly amends the Code of Criminal Procedure, though it also introduces a specific amendment to the Criminal Code and modifies the court-fee regime. The new rules take […]
A property belongs to several heirs, one of them wants to sell, and the others cannot reach an agreement. This is a fairly common situation, and one that can leave properties in limbo for several years. A reform currently being prepared aims to significantly change this scenario. The Portuguese Parliament has approved a legislative authorization allowing […]
2-3 minutes Reinvestment of capital gains: new opportunities and an important warning from the Tax Authority Reinvesting the proceeds from the sale of a property may allow the resulting capital gain to be excluded, in whole or in part, from personal income tax (IRS). The best-known regime allows this exclusion when a primary residence (HPP) is sold […]
2-3 minutes The Government has presented an initiative to revise Portugal’s list of countries, territories, and regions with privileged tax regimes that are clearly more favorable. The stated goal is to bring Portuguese criteria closer to those used by the European Union and the OECD, particularly regarding tax transparency, fair taxation, and combating base erosion […]
The fact that a customer is abroad doesn’t automatically mean the invoice should be issued without VAT. To determine the correct treatment, you need to know: The decisive factor is the country where the transaction is considered to take place for VAT purposes. Summary Services Provided to Foreign Businesses For B2B service transactions, the VAT […]
Supreme Administrative Court ruling on vehicle tax (ISV) URB Law Services obtained a favourable decision from the Supreme Administrative Court in a case concerning the assessment of vehicle tax (ISV) on a used vehicle from another European Union Member State.The case ended with the partial annulment of the assessment and recognition of the taxpayer’s right […]
1-2 minutes Circular Letter No. 25117, dated June 24, 2026, clarified the rules on the reverse charge mechanism (VAT self-assessment) for construction services. When the reverse charge applies, the service provider issues an invoice without VAT, marked “VAT – Reverse Charge,” and it is up to the buyer to calculate and declare the tax. In […]