Articles
What changed and what it means for a buyer. Every article carries its date and its sources, and points to the guide it belongs to.
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IMT: is it charged on the price or on the VPT?
On the higher of the two. IMT and stamp duty are charged on the price written in the contract or on the VPT in the caderneta predial, whichever is higher (article 12 of the IMT Code). A home bought as the buyer's own permanent residence on the mainland for 200 000 €, with a VPT of 260 000 €, is taxed on 260 000 €: IMT of 7 742,04 € instead of 3 542,04 € and stamp duty of 2 080,00 € instead of 1 600,00 € — 4 680,00 € more than the sum worked out on the price.
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Defects in a new home: how long you have to claim
There are two sets of deadlines, and you do not get to pick the friendlier one. Bought a dwelling from a professional? Decreto-Lei n.º 84/2021 gives you 10 years for structural elements and five years for everything else, counted from delivery. Otherwise artigo 1225.º do Código Civil applies.
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The housing technical sheet: what changed at the deed
Since 1 January 2024 the seller no longer has to produce the ficha técnica da habitação or the use permit when ownership is transferred: Decreto-Lei n.º 10/2024 repealed artigo 9.º do Decreto-Lei n.º 68/2004. The documents did not go away — the formality did, not the duty to have them.