TAG Tax

Stamp Duty Exemption on the Restructuring or Refinancing of Moratorium Debt

On October 26, 2021, the President of the Republic enacted a law which provides for an exemption from stamp duty on credit restructuring or refinancing operations covered by the public bank moratorium (carried out in accordance with the provisions of no. 4 and 5 of Decree-Law 10-J/2020 of 26 March, in its current wording).

This law applies to taxable events occurring on or after September 15, 2021

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