The Housing Package has structured a highly advantageous and flexible tax alternative for landlords wishing to maximize the profitability of their properties, especially in the Algarve, without subjecting themselves to the strict restrictions of the Affordable Rental program (Arrendamento Acessível). We are talking about the Moderate Rents Regime (Regime de Rendas Moderadas), a reduced taxation mechanism applicable […]
Succession planning makes it possible to organise the transfer of assets in advance, respecting the owner’s wishes, the heirs’ rights and the tax consequences applicable in Portugal. This process goes far beyond deciding who will receive certain assets. Proper planning can help avoid family conflicts, unwanted divisions of property, difficulties in running businesses, deadlocks in […]
Applying the reduced 6% VAT rate to urban rehabilitation works is one of the biggest tax incentives for investors and property owners, especially in the south of Portugal. However, if you have a project and are looking for a lawyer in Almancil or the Algarve to secure this benefit, bear in mind that the property being […]
For large investors, investment funds and property developers operating in the residential market, the Housing Package introduced a powerful tax optimisation mechanism: Rental Investment Contracts (Contratos de Investimento para Arrendamento – CIA), which are particularly relevant for the Algarve given its strong property market. This innovative regime makes it possible to bring together, in a […]
Portugal’s new Housing Package introduced one of the tax reforms most awaited by investors and property developers: the possibility of applying the reduced 6% VAT rate in mainland Portugal to specific construction or refurbishment works on residential buildings, which may be relevant for the Algarve region. However, this reduction does not apply automatically. Access to […]
The Housing Package introduced a number of new tax measures with direct implications for construction projects, refurbishment works, residential letting and real estate investment in Portugal. In this first newsletter, we highlight the main incentives available to developers, investors, property owners, real estate companies and entities involved in residential rental projects. Changes relating to capital […]
The recent amendment to the Portuguese Nationality Act introduces significant changes for foreign nationals seeking Portuguese citizenship in the future. These changes are particularly relevant for non-EU residents and investors under the Golden Visa scheme, especially regarding the minimum residency periods required for nationality applications. Residency periods for citizenship are set to increase Until now, […]
Personal data protection is now an integral part of everyday life and business activity. Whenever we use a mobile phone, shop online, send an email or subscribe to a service, we are sharing data that may be collected, processed and analysed by third parties. What does the GDPR establish? The General Data Protection Regulation (GDPR) […]
Contents: Framework and operation The ICE allows companies with their registered office or effective management in Portugal to deduct from their corporation tax an amount calculated by applying the 12-month Euribor (period average, calculated on the basis of the last day of each month), plus a spread of 2%, to the net increases in eligible […]
Since 2023, Portugal has had clear rules governing the taxation of crypto-assets. The former ‘legal loophole’ no longer exists, and we now know when tax is due – and when it is not. Here are the key points. What counts as a crypto-asset? They are digital representations of value, such as cryptocurrencies (e.g. Bitcoin), stablecoins […]