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Non-residents married may escape the 7.5% flat IMT rate
Real Estate

Non-residents married may escape the 7.5% flat IMT rate

Jornal de Negócios7 September 2026 at 23:30

The Tax and Customs Authority issued specific instructions for the application of the increased IMT rate to non-resident taxpayers purchasing their own and permanent home in Portugal. This flat rate of 7.5% applies to those who are not tax residents in the country.

The AT instructions state that the matrimonial property regime may influence the taxpayer's classification. This means that the way assets are shared between spouses can determine whether a non-resident escapes the increased rate or not.

The changes in the requirements now established open the possibility of recovering tax that may have been paid in error. Taxpayers who have been subject to this rate may benefit from refunds if they fall within the new interpretations.

This issue arises in a context of greater rigor in the application of IMT to non-residents, with the AT clarifying the transition rules for those who purchased their own home before 2023, the date from which the increased rate began to be applied more frequently.

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