{"version":"1.0","provider_name":"VFA Sociedade de Advogados","provider_url":"https:\/\/www.vf-advogados.pt\/en\/","title":"6% VAT on residential construction - VFA Sociedade de Advogados","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"IyoasH8WDr\"><a href=\"https:\/\/www.vf-advogados.pt\/en\/knowledge\/6-vat-on-residential-construction\/\">6% VAT on residential construction<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.vf-advogados.pt\/en\/knowledge\/6-vat-on-residential-construction\/embed\/#?secret=IyoasH8WDr\" width=\"600\" height=\"338\" title=\"&#8220;6% VAT on residential construction&#8221; &#8212; VFA Sociedade de Advogados\" data-secret=\"IyoasH8WDr\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.vf-advogados.pt\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","thumbnail_url":"https:\/\/www.vf-advogados.pt\/wp-content\/uploads\/2026\/09\/BEM_RG.jpg","thumbnail_width":526,"thumbnail_height":386,"description":"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\u2019s 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."}