{"id":2848,"date":"2025-08-25T23:59:15","date_gmt":"2025-08-25T22:59:15","guid":{"rendered":"https:\/\/beyondlegal.pt\/?p=2848"},"modified":"2025-08-21T10:42:42","modified_gmt":"2025-08-21T09:42:42","slug":"mais-valias-imobiliarias-na-venda-de-imoveis-em-portugal","status":"publish","type":"post","link":"https:\/\/beyondlegal.pt\/en\/mais-valias-imobiliarias-na-venda-de-imoveis-em-portugal\/","title":{"rendered":"Capital Gains from the Sale of Real Estate in Portugal: Key Tax Considerations"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_1 counter-hierarchy ez-toc-counter ez-toc-transparent ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/beyondlegal.pt\/en\/mais-valias-imobiliarias-na-venda-de-imoveis-em-portugal\/#1_O_que_sao_mais_valias_imobiliarias\" >1. What Are Capital Gains?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/beyondlegal.pt\/en\/mais-valias-imobiliarias-na-venda-de-imoveis-em-portugal\/#2_Residentes_vs_Nao_Residentes_Regimes_de_Tributacao_Alinhados\" >2. Residents vs. Non-Residents: Aligned Taxation Regimes<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/beyondlegal.pt\/en\/mais-valias-imobiliarias-na-venda-de-imoveis-em-portugal\/#3_Pontos_a_Considerar\" >3. Points to Consider<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/beyondlegal.pt\/en\/mais-valias-imobiliarias-na-venda-de-imoveis-em-portugal\/#Como_Podemos_Ajudar\" >How We Can Help<\/a><\/li><\/ul><\/nav><\/div>\n<p style=\"text-align: left;\">In the current real estate landscape\u2014characterised by rising property values and strong investor activity\u2014understanding the tax treatment of property sales is essential. This information focuses on the capital gains regime applicable to individuals who sell real estate located in Portugal, whether resident or non-resident.<\/p>\n<p style=\"text-align: left;\"><strong>Important:<\/strong> This newsletter refers exclusively to private individuals who do not carry out a professional or business activity of purchasing and selling real estate. If the activity qualifies as a business, or if the seller is a company, different tax rules will apply.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_O_que_sao_mais_valias_imobiliarias\"><\/span>1. What Are Capital Gains?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Capital gains (mais-valias) are the positive difference between the sale value and the acquisition cost of a property. For tax purposes, the gain is calculated by deducting eligible expenses from the sale price and applying a monetary adjustment to the acquisition cost.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Residentes_vs_Nao_Residentes_Regimes_de_Tributacao_Alinhados\"><\/span>2. Residents vs. Non-Residents: Aligned Taxation Regimes<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>&nbsp;<\/p>\n<p><strong>Portuguese Tax Residents:<\/strong><\/p>\n<ul>\n<li>Gains from the sale of real estate are taxed under Category G of the IRS Code. Only 50% of the net capital gain is included in the taxable income, and taxed at progressive IRS rates, which may go up to 48%, plus applicable surcharges.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>Non-Residents:<\/strong><\/p>\n<ul>\n<li>Since 2023, non-resident individuals benefit from the same tax regime as residents:<br \/>\no Only 50% of the capital gain is taxable;<br \/>\no Taxed at progressive IRS rates (no longer a fixed rate of 28% as before 2023);<br \/>\no The applicable rate is determined by considering the taxpayer\u2019s worldwide income (englobamento fict\u00edcio), solely for rate-setting purposes<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>Retroactive Refunds<\/strong><\/p>\n<p>Non-residents who sold Portuguese real estate and were taxed on 100% of the capital gain at a flat 28%, may file a special complaint with the Tax Authorities:<\/p>\n<ul>\n<li>Based on EU and Portuguese case law, it is possible to request a recalculation under the correct rules (50% inclusion).<\/li>\n<\/ul>\n<p>Proper compliance is essential to avoid litigation and corrections.<\/p>\n<h3><\/h3>\n<h3><span class=\"ez-toc-section\" id=\"3_Pontos_a_Considerar\"><\/span>3. Points to Consider<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>To ensure correct tax treatment and avoid unnecessary exposure, individuals should keep in mind:<\/p>\n<ul>\n<li>The importance of timing;<\/li>\n<li>The need for full and accurate documentation of improvements and related costs;<\/li>\n<li>The correct use of Annex G or G1 in the annual IRS tax return;<\/li>\n<li>The possibility of claiming overpaid tax.<\/li>\n<\/ul>\n<h3><\/h3>\n<h3><span class=\"ez-toc-section\" id=\"Como_Podemos_Ajudar\"><\/span>How We Can Help<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Our team advises clients, both resident and non-resident, on all aspects of property sales in Portugal. Namely, we provide strategic guidance on:<\/p>\n<ul>\n<li>Pre-sale structuring and estimation of the tax due;<\/li>\n<li>Verifying eligibility for exemptions and reliefs;<\/li>\n<li>Filing complaints or refund claims for overpaid taxes;<\/li>\n<li>Reviewing compliance with the latest AT interpretations.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>In partnership with:<\/strong><br \/>\nBeyond Legal | Tax Department OTS-LCCV Law Firm<br \/>\nDr. Daniela Lopes Costa \u2013 Of Counsel Lawyer<br \/>\nDr. Carlos Afonso \u2013 Of Counsel Lawyer<\/p>","protected":false},"excerpt":{"rendered":"<p>No atual cen\u00e1rio imobili\u00e1rio, caracterizado pela valoriza\u00e7\u00e3o dos im\u00f3veis e pela forte atividade de investimento, compreender o tratamento fiscal no \u00e2mbito da venda de im\u00f3veis \u00e9 essencial. Esta informa\u00e7\u00e3o centra-se no regime de ganhos de capital aplic\u00e1vel a pessoas singulares que vendam im\u00f3veis localizados em Portugal, sejam residentes ou n\u00e3o residentes. Importante: Esta newsletter destina-se [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2851,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_joinchat":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2848","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sem-categoria"],"acf":[],"_links":{"self":[{"href":"https:\/\/beyondlegal.pt\/en\/wp-json\/wp\/v2\/posts\/2848","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/beyondlegal.pt\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/beyondlegal.pt\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/beyondlegal.pt\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/beyondlegal.pt\/en\/wp-json\/wp\/v2\/comments?post=2848"}],"version-history":[{"count":0,"href":"https:\/\/beyondlegal.pt\/en\/wp-json\/wp\/v2\/posts\/2848\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/beyondlegal.pt\/en\/wp-json\/wp\/v2\/media\/2851"}],"wp:attachment":[{"href":"https:\/\/beyondlegal.pt\/en\/wp-json\/wp\/v2\/media?parent=2848"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/beyondlegal.pt\/en\/wp-json\/wp\/v2\/categories?post=2848"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/beyondlegal.pt\/en\/wp-json\/wp\/v2\/tags?post=2848"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}