Informations
IMT
Before the purchase and sale deed, it is the obligation of the buyer(s) to pay taxes – IMT: Municipal Tax on Onerous Property Transfers and IS: Stamp Duty.
This is a tax paid whenever there is a change in ownership of the property, it varies depending on the acquisition value or the asset value (it is always considered the highest), depending on the location of the property (Autonomous Regions and Mainland Portugal) and its purpose, and in some cases may also be exempt from paying the respective IMT.