{"id":9408,"date":"2023-07-07T11:03:43","date_gmt":"2023-07-07T10:03:43","guid":{"rendered":"https:\/\/vivreauportugalconsulting.com\/?p=9408"},"modified":"2026-01-13T12:55:45","modified_gmt":"2026-01-13T12:55:45","slug":"tax-exempt-real-estate-portugal","status":"publish","type":"post","link":"https:\/\/vivreauportugalconsulting.com\/en\/exoneration-imt-immobilier-portugal\/","title":{"rendered":"The ITM exemption scheme for the acquisition of real estate for resale"},"content":{"rendered":"<div class=\"mp_wrapper\">\n  <div class=\"mepr-unauthorized-excerpt\">\n    <p>The State Finance Act for 2023 (OE 2023) has modified the assumptions for granting exemption from IMT on the acquisition of property intended for resale. Law 24-D\/2022 of December 30 modified the municipal land transfer tax (\"IMT\") exemption scheme for the acquisition of real estate intended for resale Portugal.\nThe IMT exemption regime for the acquisition of real estate for resale in Portugal\nAlthough this modification was not initially included in the corresponding bill, it was introduced after the discussion of the...<\/p>\n  <\/div>\n  <div class=\"mepr-unauthorized-message\">\n    <h2><span style=\"color: #333399\">Subscribe to read the rest of this article<\/span><\/h2>\n<p>To read the rest of this article, you need to subscribe. Click <a href=\"https:\/\/vivreauportugalconsulting.com\/en\/subscription\/\" target=\"_blank\" rel=\"noopener\">here<\/a>to access the subscription page.<\/p>\n  <\/div>\n  <div class=\"mepr-login-form-wrap\">\n            \n<div class=\"mp_wrapper mp_login_form\">\n                  <!-- mp-login-form-start -->     <form name=\"mepr_loginform\" id=\"mepr_loginform\" class=\"mepr-form\" action=\"\" method=\"post\" data-trp-original-action=\"\">\n            <div class=\"mp-form-row mepr_username\">\n        <div class=\"mp-form-label\">\n                              <label for=\"user_login\">Username<\/label>\n        <\/div>\n        <input type=\"text\" name=\"log\" id=\"user_login\" value=\"\" \/>\n      <\/div>\n      <div class=\"mp-form-row mepr_password\">\n        <div class=\"mp-form-label\">\n          <label for=\"user_pass\">Password<\/label>\n          <div class=\"mp-hide-pw\">\n            <input type=\"password\" name=\"pwd\" id=\"user_pass\" value=\"\" \/>\n            <button type=\"button\" class=\"button mp-hide-pw hide-if-no-js\" data-toggle=\"0\" aria-label=\"Show password\">\n              <span class=\"dashicons dashicons-visibility\" aria-hidden=\"true\"><\/span>\n            <\/button>\n          <\/div>\n        <\/div>\n      <\/div>\n            <div>\n        <label><input name=\"rememberme\" type=\"checkbox\" id=\"rememberme\" value=\"forever\" \/> Remember Me<\/label>\n      <\/div>\n      <div class=\"mp-spacer\">&nbsp;<\/div>\n      <div class=\"submit\">\n        <input type=\"submit\" name=\"wp-submit\" id=\"wp-submit\" class=\"button-primary mepr-share-button\" value=\"Log In\" \/>\n        <input type=\"hidden\" name=\"redirect_to\" value=\"\/en\/wp-json\/wp\/v2\/posts\/9408\" \/>\n        <input type=\"hidden\" name=\"mepr_process_login_form\" value=\"true\" \/>\n        <input type=\"hidden\" name=\"mepr_is_login_page\" value=\"false\" \/>\n      <\/div>\n    <input type=\"hidden\" name=\"trp-form-language\" value=\"en\"\/><\/form>\n    <div class=\"mp-spacer\">&nbsp;<\/div>\n    <div class=\"mepr-login-actions\">\n        <a\n          href=\"?action=forgot_password\"\n          title=\"Click here to reset your password\"\n        >\n          Forgot Password        <\/a>\n    <\/div>\n\n      \n    <!-- mp-login-form-end --> \n  <\/div>\n      <\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>The 2023 State Finance Act (OE 2023) has modified the assumptions for granting the ITM exemption on the acquisition of goods for resale. <\/p>","protected":false},"author":1,"featured_media":116,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","neve_meta_reading_time":"","_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"La loi de finances de l'\u00c9tat pour 2023 (OE 2023) a modifi\u00e9 les hypoth\u00e8ses d'octroi de l'exon\u00e9ration de l'IMT sur l'acquisition de biens destin\u00e9s \u00e0 la revente. 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