The aim of this document is to highlight the main features of the tax regime applicable to real estate located in Portugal.

This documents looks at the taxation from a static and dynamic perspective, covering all the moments with tax relevance to the potential investors in property located in Portugal.

In addition to the tax regime applicable to the real estate, are also presented some regimes that may be of particular relevance, particularly from the perspective of foreign investors.

However, the information provided relates only to the general features of the regime, without considering, as such, specific structures intended to particular investments.