{"id":358125,"date":"2025-09-02T09:03:53","date_gmt":"2025-09-02T07:03:53","guid":{"rendered":"https:\/\/ga-p.com\/?post_type=publicacion&#038;p=358125"},"modified":"2025-09-02T09:03:57","modified_gmt":"2025-09-02T07:03:57","slug":"o-imt-sobre-na-cessao-de-contratos-promessa-de-compra-e-venda-de-imoveis-em-portugal","status":"publish","type":"publicacion","link":"https:\/\/ga-p.com\/pt-pt\/publicacoes\/o-imt-sobre-na-cessao-de-contratos-promessa-de-compra-e-venda-de-imoveis-em-portugal\/","title":{"rendered":"O IMT sobre na cess\u00e3o de contratos-promessa de compra e venda de Im\u00f3veis em Portugal"},"content":{"rendered":"<div id=\"ColumnaMasSidebar-block_c86ed14cc3a3c23e8a72f1b55d07809b\" class=\"ColumnaMasSidebar v1\">\n    <div class=\"container\">\n                <div class=\"hero-inner-blocks\">\n<div id=\"ColumnaIzquierda-block_722f24778f42373aafdff0ca99be3751\" class=\"blanco ColumnaIzquierda\">\n    <div class=\"acf-innerblocks-container\">\n\n<p>Neste artigo s\u00e3o analisadas situa\u00e7\u00f5es que, apesar de n\u00e3o envolverem a transmiss\u00e3o da propriedade sobre im\u00f3veis, s\u00e3o legalmente equiparadas \u00e0 compra e venda e sujeitas a tributa\u00e7\u00e3o em sede de Imposto Municipal sobre as Transmiss\u00f5es Onerosas de Im\u00f3veis em Portugal.<\/p>\n\n\n\n<div id=\"Documento-block_13542a9f679186bec6f353659263aa0f\" class=\"Documento\">\n    <div class=\"textImage col-12 col-lg-5 col-xl-6 col-xxl-7\">\n        <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/document-icon-blu.svg\" \/>\n        <div class=\"titulo\"><\/div>\n    <\/div>\n    <div class=\"enlace\">\n                    <a class=\"primaryCta\" href=\"https:\/\/ga-p.com\/wp-content\/uploads\/2025\/09\/Impuesto_transmisiones_patrimoniales_pt.pdf\" target=\"_blank\">Ver documento                <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/external-icon.svg\" \/>\n            <\/a>\n            <\/div>\n<\/div>\n\n<\/div>\n<\/div>\n\n\n<div id=\"ColumnaSidebar-block_f5117e7e85b6bd41f31edce9e3463ec0\" class=\"blanco ColumnaSidebar\">\n    <div class=\"acf-innerblocks-container\">\n\n\n<div id=\"NoticiaPublicacionInformacion-block_452c6db58481af78e898c96e416d9d83\" class=\"NoticiaPublicacionInformacion\">\n\n    <div class=\"personal_office\">\n        <div class=\"personal\">\n\n                            <div class=\"autores\">\n                    <div class=\"titleCategoria\">Autor\/es<\/div>\n                    <div class=\"out itemCont\">\n                                                                                                            <p class=\"item\">\n                                    <span class=\"rectangleBlu\"> <\/span>\n                                                                        <a href=\"https:\/\/ga-p.com\/pt-pt\/pessoa\/afonso-scarpa\/\" class=\"nameAuthor\">Afonso Scarpa<\/a>\n                                                                        <span class=\"charge\"> &#8211; Associado s\u00e9nior<\/span>\n                                <\/p>\n                                                                                                                                        <p class=\"item\">\n                                    <span class=\"rectangleBlu\"> <\/span>\n                                                                        <a href=\"https:\/\/ga-p.com\/pt-pt\/pessoa\/ana-paula-basilio\/\" class=\"nameAuthor\">Ana Paula Basilio<\/a>\n                                                                        <span class=\"charge\"> &#8211; Associada s\u00e9nior<\/span>\n                                <\/p>\n                                                                        <\/div>\n                                    <\/div>\n            \n            \n                        <div class=\"categorias\">\n                <div class=\"titleCategoria\">Tipologia<\/div>\n                                    <p class=\"item\">\n                        <span class=\"rectangleBlu\"> <\/span>\n                        <span class=\"nameAuthor text-decoration-none\">An\u00e1lise<\/span>\n                    <\/p>\n                            <\/div>\n            \n                        <div class=\"areas_sectores\">\n                <div class=\"titleCategoria\">Areas e setores<\/div>\n                                                        <p class=\"item\">\n                        <span class=\"rectangleBlu\"> <\/span>\n                        <a href=\"https:\/\/ga-p.com\/pt-pt\/area\/fiscal\/\" class=\"nameAuthor\">Fiscal<\/a>\n                    <\/p>\n                                        <p class=\"item\">\n                        <span class=\"rectangleBlu\"> <\/span>\n                        <a href=\"https:\/\/ga-p.com\/pt-pt\/area\/imobiliario\/\" class=\"nameAuthor\">Imobili\u00e1rio<\/a>\n                    <\/p>\n                                                                <\/div>\n                <\/div>\n<\/div>\n\n<\/div>\n<\/div>\n\n<\/div>\n\n    <\/div>\n\n<\/div>\n\n\n<div id=\"ColumnaMasSidebar-block_e4c6f4a5714b97006499f31a8942c32d\" class=\"ColumnaMasSidebar v1\">\n    <div class=\"container\">\n                <div class=\"hero-inner-blocks\">\n<div id=\"ColumnaIzquierda-block_722f24778f42373aafdff0ca99be3751\" class=\"blanco ColumnaIzquierda\">\n    <div class=\"acf-innerblocks-container\">\n\n<div id=\"AnteriorSiguiente-block_5935c467d9b317bd1f7160af61a8b8d9\" class=\"AnteriorSiguiente\">\n\n\n            <div class=\"containerButtons\">\n            <a class=\"primaryCta prev \" href=\"https:\/\/ga-p.com\/pt-pt\/publicacoes\/consulta-publica-do-projeto-de-decreto-lei-que-transpoe-a-diretiva-red-iii-e-define-metas-nacionais-para-as-energias-renovaveis\/\" target=\"_self\" title=\"prev post\">Ver acima                <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-left-primary.svg\" \/>\n            <\/a>\n            <a class=\"primaryCta next \" href=\"https:\/\/ga-p.com\/pt-pt\/publicacoes\/um-novo-regime-da-mobilidade-eletrica-portugues-em-consulta-publica\/\" target=\"_self\" title=\"next post\">Ver seguinte                <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-right-primary.svg\" \/>\n            <\/a>\n        <\/div>\n    <\/div>\n<\/div>\n<\/div>\n\n\n<div id=\"ColumnaSidebar-block_f5117e7e85b6bd41f31edce9e3463ec0\" class=\"blanco ColumnaSidebar\">\n    <div class=\"acf-innerblocks-container\"><\/div>\n<\/div>\n\n<\/div>\n\n    <\/div>\n\n<\/div>\n\n\n\n\n<div id=\"CuadriculaPersonas-block_b833df66fabdeb03bf7c730ed1c6b094\" class=\"CuadriculaPersonas egeo\">\n            <div class=\"container\">\n            <div class=\"row\">\n                <div class=\"col-12\">\n                    <div class=\"title\"><\/div>\n                <\/div>\n            <\/div>\n            <div class=\"personasGrid\">\n                                        <div\n        class=\"personaCard  egeo\">\n        <div class=\"personaContent\">\n                            <a href=\"https:\/\/ga-p.com\/pt-pt\/pessoa\/afonso-scarpa\/\">\n                    <div class=\"personaImage\"\n                        style=\"background:url(https:\/\/ga-p.com\/wp-content\/uploads\/2024\/05\/Fondo-personas-nueva-web.webp)\">\n                        <img fetchpriority=\"high\" decoding=\"async\" width=\"424\" height=\"424\" src=\"https:\/\/ga-p.com\/wp-content\/uploads\/2024\/06\/Afonso-Scarpa-1.png\" class=\"\" alt=\"Afonso Scarpa\" loading=\"eager\" srcset=\"https:\/\/ga-p.com\/wp-content\/uploads\/2024\/06\/Afonso-Scarpa-1.png 424w, https:\/\/ga-p.com\/wp-content\/uploads\/2024\/06\/Afonso-Scarpa-1-300x300.png 300w, https:\/\/ga-p.com\/wp-content\/uploads\/2024\/06\/Afonso-Scarpa-1-150x150.png 150w\" sizes=\"(max-width: 424px) 100vw, 424px\" \/>                    <\/div>\n                <\/a>\n                        <div class=\"personaInfo\">\n                <a style=\"text-decoration: none;\" href=\"https:\/\/ga-p.com\/pt-pt\/pessoa\/afonso-scarpa\/\">\n                    <div class=\"name\">Afonso Scarpa<\/div>\n                <\/a>\n                                    <div class=\"cargo\">Associado s\u00e9nior<\/div>\n                                                    <div class=\"specs mb-2 d-flex align-items-center gap-2\">\n                                                    <img 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href=\"https:\/\/ga-p.com\/pt-pt\/area\/urbanismo\/\">Urbanismo<\/a>\n                                                    <\/div>\n                    <\/div>\n                                                    <div class=\"specs mb-2 d-flex align-items-center gap-2\">\n                                                    <img decoding=\"async\" class=\"image\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/select-oficinas.svg\" \/>\n                                                <a\n                            href=\"https:\/\/ga-p.com\/pt-pt\/escritorio\/lisboa\/\">Lisboa<\/a>\n                    <\/div>\n                                                    <div class=\"specs mb-2 d-flex align-items-center gap-2\">\n                                                    <img decoding=\"async\" alt=\"icon\"\n                                src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/mobile-primary.svg\" \/>\n                                                <a href=\"tel:(+351) 21 340 86 00\">(+351) 21 340 86 00<\/a>\n                    <\/div>\n                            <\/div>\n        <\/div>\n\n        <a href=\"https:\/\/ga-p.com\/pt-pt\/pessoa\/afonso-scarpa\/\" class=\"align-self-start align-self-lg-end\">\n            <div class=\"openCard\">\n                                    <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open.svg\" \/>\n                    <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open.svg\" \/>\n                \n            <\/div>\n        <\/a>\n    <\/div>\n                                        <div\n        class=\"personaCard  egeo\">\n        <div class=\"personaContent\">\n                            <a href=\"https:\/\/ga-p.com\/pt-pt\/pessoa\/ana-paula-basilio\/\">\n                    <div class=\"personaImage\"\n                        style=\"background:url(https:\/\/ga-p.com\/wp-content\/uploads\/2024\/05\/Fondo-personas-nueva-web.webp)\">\n                        <img decoding=\"async\" width=\"424\" height=\"424\" src=\"https:\/\/ga-p.com\/wp-content\/uploads\/2024\/06\/Ana-Paula-Basilio.png\" class=\"\" alt=\"Ana Paula Basilio\" loading=\"eager\" srcset=\"https:\/\/ga-p.com\/wp-content\/uploads\/2024\/06\/Ana-Paula-Basilio.png 424w, https:\/\/ga-p.com\/wp-content\/uploads\/2024\/06\/Ana-Paula-Basilio-300x300.png 300w, https:\/\/ga-p.com\/wp-content\/uploads\/2024\/06\/Ana-Paula-Basilio-150x150.png 150w\" sizes=\"(max-width: 424px) 100vw, 424px\" \/>                    <\/div>\n                <\/a>\n                        <div class=\"personaInfo\">\n                <a style=\"text-decoration: none;\" href=\"https:\/\/ga-p.com\/pt-pt\/pessoa\/ana-paula-basilio\/\">\n                    <div class=\"name\">Ana Paula Basilio<\/div>\n                <\/a>\n                                    <div class=\"cargo\">Associada s\u00e9nior<\/div>\n                                                    <div class=\"specs mb-2 d-flex align-items-center gap-2\">\n                                                    <img decoding=\"async\" class=\"image\" alt=\"email\"\n                                src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/email-icon.svg\" \/>\n                                                <a href=\"mailto:apbasilio@ga-p.com\">apbasilio@ga-p.com<\/a>\n                    <\/div>\n                                                    <div class=\"specs mb-2 d-flex align-items-center gap-2\">\n                                                    <img decoding=\"async\" class=\"image\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/profession-icon.svg\" \/>\n                                                <div class=\"areas\">\n                                                            <a\n                                    href=\"https:\/\/ga-p.com\/pt-pt\/area\/fiscal\/\">Fiscal<\/a>\n                                                    <\/div>\n                    <\/div>\n                                                    <div class=\"specs mb-2 d-flex align-items-center gap-2\">\n                                                    <img decoding=\"async\" class=\"image\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/select-oficinas.svg\" \/>\n                                                <a\n                            href=\"https:\/\/ga-p.com\/pt-pt\/escritorio\/lisboa\/\">Lisboa<\/a>\n                    <\/div>\n                                                    <div class=\"specs mb-2 d-flex align-items-center gap-2\">\n                                                    <img decoding=\"async\" alt=\"icon\"\n                                src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/mobile-primary.svg\" \/>\n                                                <a href=\"tel:(+351) 21 340 86 00\">(+351) 21 340 86 00<\/a>\n                    <\/div>\n                            <\/div>\n        <\/div>\n\n        <a href=\"https:\/\/ga-p.com\/pt-pt\/pessoa\/ana-paula-basilio\/\" class=\"align-self-start align-self-lg-end\">\n            <div class=\"openCard\">\n                                    <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open.svg\" \/>\n                    <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open.svg\" \/>\n                \n            <\/div>\n        <\/a>\n    <\/div>\n                            <\/div>\n            <div class=\"d-none\">\n                <div class=\"swiper swiperPers\">\n                    <div class=\"swiper-wrapper\">\n                                                    <div class=\"swiper-slide\">\n                                    <div\n        class=\"personaCard  egeo\">\n        <div class=\"personaContent\">\n                            <a href=\"https:\/\/ga-p.com\/pt-pt\/pessoa\/afonso-scarpa\/\">\n                    <div class=\"personaImage\"\n                        style=\"background:url(https:\/\/ga-p.com\/wp-content\/uploads\/2024\/05\/Fondo-personas-nueva-web.webp)\">\n                        <img fetchpriority=\"high\" decoding=\"async\" width=\"424\" height=\"424\" src=\"https:\/\/ga-p.com\/wp-content\/uploads\/2024\/06\/Afonso-Scarpa-1.png\" class=\"\" alt=\"Afonso Scarpa\" loading=\"eager\" srcset=\"https:\/\/ga-p.com\/wp-content\/uploads\/2024\/06\/Afonso-Scarpa-1.png 424w, https:\/\/ga-p.com\/wp-content\/uploads\/2024\/06\/Afonso-Scarpa-1-300x300.png 300w, https:\/\/ga-p.com\/wp-content\/uploads\/2024\/06\/Afonso-Scarpa-1-150x150.png 150w\" sizes=\"(max-width: 424px) 100vw, 424px\" \/>                    <\/div>\n                <\/a>\n                        <div class=\"personaInfo\">\n                <a style=\"text-decoration: none;\" href=\"https:\/\/ga-p.com\/pt-pt\/pessoa\/afonso-scarpa\/\">\n                    <div class=\"name\">Afonso Scarpa<\/div>\n                <\/a>\n                                    <div class=\"cargo\">Associado s\u00e9nior<\/div>\n                                                    <div class=\"specs mb-2 d-flex align-items-center gap-2\">\n                                                    <img decoding=\"async\" class=\"image\" alt=\"email\"\n                                src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/email-icon.svg\" \/>\n                                                <a href=\"mailto:ascarpa@ga-p.com\">ascarpa@ga-p.com<\/a>\n                    <\/div>\n                                                    <div class=\"specs mb-2 d-flex align-items-center gap-2\">\n                                                    <img decoding=\"async\" class=\"image\" 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href=\"https:\/\/ga-p.com\/pt-pt\/escritorio\/lisboa\/\">Lisboa<\/a>\n                    <\/div>\n                                                    <div class=\"specs mb-2 d-flex align-items-center gap-2\">\n                                                    <img decoding=\"async\" alt=\"icon\"\n                                src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/mobile-primary.svg\" \/>\n                                                <a href=\"tel:(+351) 21 340 86 00\">(+351) 21 340 86 00<\/a>\n                    <\/div>\n                            <\/div>\n        <\/div>\n\n        <a href=\"https:\/\/ga-p.com\/pt-pt\/pessoa\/afonso-scarpa\/\" class=\"align-self-start align-self-lg-end\">\n            <div class=\"openCard\">\n                                    <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open.svg\" \/>\n                    <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open.svg\" \/>\n                \n            <\/div>\n        <\/a>\n    <\/div>\n                            <\/div>\n                                                    <div class=\"swiper-slide\">\n                                    <div\n        class=\"personaCard  egeo\">\n        <div class=\"personaContent\">\n                            <a href=\"https:\/\/ga-p.com\/pt-pt\/pessoa\/ana-paula-basilio\/\">\n                    <div class=\"personaImage\"\n                        style=\"background:url(https:\/\/ga-p.com\/wp-content\/uploads\/2024\/05\/Fondo-personas-nueva-web.webp)\">\n                        <img decoding=\"async\" width=\"424\" height=\"424\" src=\"https:\/\/ga-p.com\/wp-content\/uploads\/2024\/06\/Ana-Paula-Basilio.png\" class=\"\" alt=\"Ana Paula Basilio\" loading=\"eager\" srcset=\"https:\/\/ga-p.com\/wp-content\/uploads\/2024\/06\/Ana-Paula-Basilio.png 424w, https:\/\/ga-p.com\/wp-content\/uploads\/2024\/06\/Ana-Paula-Basilio-300x300.png 300w, https:\/\/ga-p.com\/wp-content\/uploads\/2024\/06\/Ana-Paula-Basilio-150x150.png 150w\" sizes=\"(max-width: 424px) 100vw, 424px\" \/>                    <\/div>\n                <\/a>\n                        <div class=\"personaInfo\">\n                <a style=\"text-decoration: none;\" href=\"https:\/\/ga-p.com\/pt-pt\/pessoa\/ana-paula-basilio\/\">\n                    <div class=\"name\">Ana Paula Basilio<\/div>\n                <\/a>\n                                    <div class=\"cargo\">Associada s\u00e9nior<\/div>\n                                                    <div class=\"specs mb-2 d-flex align-items-center gap-2\">\n                                                    <img decoding=\"async\" class=\"image\" alt=\"email\"\n                                src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/email-icon.svg\" \/>\n                                                <a href=\"mailto:apbasilio@ga-p.com\">apbasilio@ga-p.com<\/a>\n                    <\/div>\n                                                    <div class=\"specs mb-2 d-flex align-items-center gap-2\">\n                                                    <img decoding=\"async\" class=\"image\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/profession-icon.svg\" \/>\n                                                <div class=\"areas\">\n                                                            <a\n                                    href=\"https:\/\/ga-p.com\/pt-pt\/area\/fiscal\/\">Fiscal<\/a>\n                                                    <\/div>\n                    <\/div>\n                                                    <div class=\"specs mb-2 d-flex align-items-center gap-2\">\n                                                    <img decoding=\"async\" class=\"image\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/select-oficinas.svg\" \/>\n                                                <a\n                            href=\"https:\/\/ga-p.com\/pt-pt\/escritorio\/lisboa\/\">Lisboa<\/a>\n                    <\/div>\n                                                    <div class=\"specs mb-2 d-flex align-items-center gap-2\">\n                                                    <img decoding=\"async\" alt=\"icon\"\n                                src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/mobile-primary.svg\" \/>\n                                                <a href=\"tel:(+351) 21 340 86 00\">(+351) 21 340 86 00<\/a>\n                    <\/div>\n                            <\/div>\n        <\/div>\n\n        <a href=\"https:\/\/ga-p.com\/pt-pt\/pessoa\/ana-paula-basilio\/\" class=\"align-self-start align-self-lg-end\">\n            <div class=\"openCard\">\n                                    <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open.svg\" \/>\n                    <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open.svg\" \/>\n                \n            <\/div>\n        <\/a>\n    <\/div>\n                            <\/div>\n                                            <\/div>\n                <\/div>\n                <div class=\"row align-items-center mt-4\">\n                    <div class=\"counter col-6\"><\/div>\n                    <div class=\"swiperArrowsPers col-6\">\n                        <div class=\"d-flex align-items-center gap-4 justify-content-end\">\n                            <div class=\"swiper-button-prev\"><img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/slider-arrow.svg\" \/><\/div>\n                            <div class=\"swiper-button-next\"><img 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