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Young people with total IMT exemption on the purchase of a house up to 316,772 euros
Young people up to the age of 35 will be totally exempt from IMT and Stamp Duty on the purchase of their first home up to 316 thousand euros, and partially exempt on homes up to 633 thousand euros.
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Economia Conselho de Ministros
The measure was approved today by the Council of Ministers dedicated to youth and which took place in Braga, having been announced by the Prime Minister, Luís Montenegro.
At issue is thus a total exemption from IMT and Stamp Duty for houses up to the 4th IMT bracket, that is, up to 316,772 euros. For houses of greater value, Luís Montenegro explained, there will be an exemption on the portion up to 316,772 euros, with the taxes due on the portion between 316,772 euros and 633,453 euros being paid.
Above this value "there will be no exemption", said the Prime Minister.
The Government will financially compensate the municipalities for this loss of revenue, said the Minister of Youth and Modernisation, Margarida Balseiro Lopes.
The value on which the IMT is levied is the highest between that which appears in the property register (that is, the taxable property value of the house being transacted) and the value recorded in the deed (that is, the sale value).
Read Also: UP TO THE MINUTE: "We need young people"; IRS rate of 15% up to 35 years old (Portuguese version)
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