11 june 2026
Background
Decree-Law No. 97/2026 introduced a new package of measures to encourage housing and residential rentals, with an impact on the construction, rehabilitation, acquisition, sale and leasing of residential real estate.
The new regime may have an impact on different transactions and structures, including construction and rehabilitation projects, the acquisition and sale of real estate, residential lease agreements, real estate investments and structures held through companies or investment undertakings.
Although these measures may present potentially relevant opportunities, their application depends on the fulfilment of specific requirements, legal limits, deadlines and formal conditions, which should be carefully analysed (on a case-by-case basis).
Recommended approach
In this context, we recommend that property owners, real estate developers, investors, companies holding real estate assets and entities with ongoing or planned residential projects carry out a proactive review of their situation, in order to assess:
- potential eligibility for tax benefits;
- the impact of the new rules on transactions already underway;
- the need to adjust contracts, procedures or structures;
- the risks associated with the incorrect or late application of the new regimes.
We believe that an early review may be crucial in mitigating tax risks, avoiding significant tax contingencies and ensuring that the available documentation is sufficient to support the intended tax treatment.
***
As informações acima não pretendem ser uma análise exaustiva à totalidade das alterações ao regime legal vigente, mas uma seleção daquelas que entendemos serem as mais relevantes, e não dispensam a consulta da nossa Empresa e/ou diplomas às quais as mesmas se referem.
Para mais informações contacte: Catarina Breia (+351 91 7575 832 ou cbreia@pt-nexia.com) do nosso Departamento Fiscal.
