Post-Sale Procedures
Acquisition of real estate intended for Permanent Residence
1. Change of Adress on the Citizen Card / Residence Permit (Holder and Family Members)
Maximum deadline: 60 days from the date of execution of the purchase and sale deed
HOLDER OF A CITIZEN CARD
1.1 In person:
Citizen Shops (Loja do Cidadão) (€3.00); IRN counters (€3.00) – upon presentation of the PIN code of your Citizen Card.
1.2 Online (Free):
You must have an active Digital Mobile Key, a Citizen Card and its respective PIN code, a card reader, and the Autenticação.gov application installed on an Android or iOS device.
HOLDER OF A RESIDENCE PERMIT
1.3 At AIMA:
Legal residents in Portugal holding a Residence Permit must notify AIMA of the change of habitual residence within 60 days (Article 86 of Law no. 23/2007, of July 4). They must also notify the Tax Authority (via E-Balcão online or in person at a Tax Office), presenting a certified copy of the purchase and sale agreement (Deed).
HOLDER OF ANOTHER IDENTIFICATION DOCUMENT (SUCH AS PASSPORT)
1.4 At the Tax Authority:
Within 60 days, the change of tax domicile must be communicated to the Tax Authority, either online via E-Balcão or in person at a Tax Office, with a certified copy of the Deed.
CONFIRMATION OF OWNERSHIP CHANGE AND IMI EXEMPTION REQUEST
(when applicable)
The notary or lawyer offices may notify the Tax Authority of the ownership change via submission of the Model 11 declaration, to be submitted by the 15th of the month following the deed — except when the cadastral registration (matriz) is still provisional (see 2.1.3).
2. Confirmation of ownership on the Tax Authority Portal
Check, in the “Património” (Assets) area of the Tax Portal, whether the property is already registered in the name of the new owner(s).
2.1.1 If yes, the process is complete.
2.1.2 If not, you should contact the Tax Authority directly via E-Balcão, by email using the Tax Office’s general address (sf<number>@at.gov.pt), or in person at the Tax Office for the property's area.
2.1.3 In cases where the cadastral article remains provisional, registration must be updated in person, as Model 11 cannot be used.
(Note: There is no legal deadline for verifying the ownership update, but we recommend doing so immediately after the deed.)
3. Conditions for IMI Exemption Eligibility
A 3-year IMI exemption may be granted for urban properties acquired for consideration, newly built, extended, or improved, provided all the following conditions are met:
▪ They must be designated as Permanent Own Residence (HPP) within 6 months.
▪ The taxable patrimonial value (VPT) must be €125,000 or less (as per the CPU).
▪ The household’s taxable IRS income in the previous year must not exceed €153,300.
▪ The taxpayer must not owe any taxes or contributions.
Notes:
▪ The exemption may only be granted twice to the same taxpayer or household.
▪ If the property is designated as permanent residence after 6 months, the exemption begins in the year of that designation but ends when it would have ended if the 6-month deadline had been met.
How to apply:
Via the Tax Portal → Services → IMI → IMI exemption request → Submit request.
4. Sale of Real Estate
IRS – Reporting the Sale & Communication to the Condominium
▪ The seller must report the sale to the Tax Authority by submitting Model G – Capital Gains in the tax return for the year following the sale.
▪ The sale must be communicated to the condominium administrator by registered mail within 15 days, stating the full name and tax identification number of the new owner.
5. Confirmation of Ownership Change for Properties with Provisional Article
Whenever a property with a provisional cadastral article (P-xxxx) is transferred and is still pending valuation, the buyer must request the ownership update (via E-Balcão or in person), presenting the acquisition title after the valuation becomes final, in compliance with Article 13(d) of the CIMI.
This Informative Note is intended for general distribution to clients and the information contained herein is provided as a general and abstract overview. The contents of this Informative Note may not be reproduced, in whole or in part, without the express consent of the author. If you should require further information on this topic, please contact us at info@reispintolaw.com.
