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L’imposition sur les plus-values réalisées lors des ventes de biens immobiliers par des non-résidents


The Portuguese tax legislation foresees a different taxation, under Personal Income Tax (PIT), over capital gains from the sale of real estate in Portugal for residents and non-residents and the Courts have repeatedly proclaimed this as discriminatory and contrary to the European Union (EU) legislation.

The most recent Courts’ decisions, especially with the Portuguese Supreme Administrative Court’s (STA) ruling for case law uniformization (Acórdão de Uniformização de Jurisprudência), from 12/09/2020, issued within process no. 075/20.6BALSB and with the European Union Court of Justice’s () ruling, of 12/03/2021, issued within the case MK v. Autoridade Tributária e Aduaneira (C-388/19), have only reinforced this position and the need for a legislative update.