Knowledge

27.10.2026

6% VAT on residential construction

Decree-Law No. 97/2026 of 20 May added item 2.42.1 to List I annexed to the Portuguese VAT Code, introducing a specific regime for contracts for the construction or rehabilitation of properties intended for use as the owner’s main and permanent residence or for residential letting. In mainland Portugal, qualifying transactions now benefit from the reduced VAT rate of 6%, subject to particularly strict eligibility, timing and documentation requirements.
Bruno Magalhães EN Rafael Gomes EN Information note Tax
17.06.2026

Housing Tax Package

Decree-Law no. 97/2026, of 20 May, has been published, approving a set of tax measures aimed at increasing the supply of housing, with particular focus on the construction, rehabilitation, acquisition and leasing of residential properties.
Rafael Gomes EN Information note Tax
20.03.2024

3rd Event of the “Discurso Direito” Conference Series

Bruna Melo – partner at EY Portugal – and Bruno Magalhães – partner at VFA, responsible for the Corporate and Real Estate areas – discussed (...)
Bruno Magalhães Conference Corporate, Mergers & Acquisitions Discurso Direito Legal Talk Real Estate Tax

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