Law no. 56/2023 of October 6 instituted the Extraordinary Contribution on Local Accommodation (CEAL), regulated by decree no. 455-E/2023 of December 29, as part of the "Mais-Habitação" program.
The Extraordinary Contribution on Local Accommodation (CEAL)
Law no. 56/2023 of October 6 approved various measures to promote housing, introducing the Extraordinary Contribution on Local Accommodation (hereinafter referred to as "CEAL") with the aim of taxing the allocation of real estate for housing purposes as Local Accommodation, aimed at mitigating the negative externality...