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IV - Reinvestment - Transfer of property
Transfer of property partially allocated to local accommodation – Reinvestment PIV 26330.
Currency Depreciation Coefficients
In accordance with Ordinance No. 288/2024/1, issued on November 7, 2024, the currency depreciation coefficients to be applied to assets and rights sold during 2024 have been updated.
IV - Property income - Deduction
Understanding Informação Vinculativa (Binding Information): Deduction of the monthly installment paid for a contracted loan.
IV - SALE OF PROPERTY
Sale of property affected by local accommodation activity and residential rental – application of the exceptional exclusion regime provided in article 50 of law 56/2023 of 06/10 (more housing program).
IV - TRANSFER OF PROPERTY
Transfer of property to personal ownership followed by disposal within a period of less than 3 years – currency depreciation coefficient.
IV - NHR - Professional income
Non-habitual resident – Professional income earned in Portugal for an entity based in the USA – Application of the exemption method
IV - Reinvestment - Acquisition
Reinvestment – Acquisition of the usufruct (right to use and enjoy) of a property in which one already holds bare ownership
IV - Reinvestment - Disposal
Reinvestment – Disposal of a property that serves as the primary residence alternating with use for local accommodation activities
IV - Reinvestment in acquisition
Reinvestment in the acquisition of property and in improvement works
IV - Mandatory inclusion
Mandatory inclusion of capital gains from financial assets held for a period of less than 365 days
IV - Distribution of dividends
Distribution of dividends from a foreign company to shareholders. Taxation under the Non-Habitual Resident Regime
IV - Onerous disposal
Onerous disposal of property partially allocated to local accommodation – Reinvestment
IV - Onerous transfer
Onerous transfer of properties not intended for main residence – Application to the repayment of capital in debt from housing credit intended for main residence – Article 50 of Law No. 56/2023 (More Housing Program)
IV - Disposal of a property
Disposal of a property designated as a secondary residence – Application in the acquisition of the dependent’s main residence – Inapplicability of Article 50
IV - Reinvestment - Costly sale
Costly sale of a property partially used for local lodging – Reinvestment IV 25217.
IV - NHR - Taxation of results
Understanding Informação Vinculativa (Binding Information): Taxation of results attributed to partners by S-Corporation located in the USA.
IV - TRANSFER OF PROPERTY
Transfer of property to personal sphere followed by disposal within a period of less than 3 years – minimum quotas of amortization.
IV - Withholding tax rate
Withholding tax rate on industrial property income and copyright income.
IV - Reinvestment in construction
Reinvestment in the construction of property prior to the sale – Date of acquisition of the constructed property and calculation of the reinvestment period
IV - Commencement of activity
Commencement of activity and issuance of green receipts – Swiss royalties
IV - Indication of property
Indication of property allocated to business activity (box 7B of Annex B of the DM3)
IV - Dividends obtained
Dividends obtained in the USA and Taiwan, mediated through a German broker
IV - Right to deduction
Right to deduction – Electricity expenses incurred by employees for charging the company’s electric vehicles – Article 19 of the VAT Code
IV - Onerous transfer
Onerous transfer of a residential property not intended for permanent residence through exchange with another property that will be intended for permanent residence – Law No. 56/2023 (More Housing Program)
IV - Sale of urban land
Sale of urban land – Application towards the amortization of a mortgage loan on own and permanent housing (More Housing Program)
IV - Framework for income
Framework for income from the imputation to shareholders of the result of the liquidation of a non-resident company – Non-Habitual Residents Regime