TAG Tax

IMI exemption request form - Art. 46-A EBF

On July 4, 2024, the Tax and Customs Authority made available the form and respective instructions for requesting exemption from IMI under Article 46-A (2) of the EBF, applicable to buildings subject to a residential lease contract entered into before the entry into force of the Urban Lease Regime (RAU), approved by Decree-Law no. 6/2006. 321-B/90, of October 15, and subject to the regime set out in articles 35 or 36 of the New Urban Lease Regime (NRAU), approved by Law no. 6/2006, of February 27.