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Property Transfer Tax in assignment of promissory contracts to sell real estate in Portugal

icon 2 September, 2025

This article analyses situations which, although they do not involve the transfer of property ownership, are legally treated as equivalent to a sale and are subject to Transfer Tax in Portugal.

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Autor/s

Afonso Scarpa – Senior Associate

Ana Paula Basilio – Senior associate

Category

Analysis

Areas and sectors

Real Estate

Tax