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As part of the 2023 State Budget, the legislator established that real estate capital gains obtained by non-tax residents in Portugal must be aggregated ( with only 50% being subject to tax) and consequently taxed at marginal rates (14.5% to 48%). In an opinion article for Diário Imobiliário, Carla Matos, Partner of the Private Clients Practice, and Júlia da Costa Ribeiro, Associate of the Private Clients Practice, explain the inconsistencies of the new legal taxation regime.
According to the lawyers "(...) in practice, it seems that only the most attentive and financially capable taxpayers have been able to correctly apply the law, by appealing to the arbitral tribunal or the judicial courts,".
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