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Glossary

IMT Jovem (under-35 exemption)

No transfer tax, stamp duty or registration fees up to €330,539 on a first primary home, up to age 35.

Created by Decree-Law 48-D/2024. Between €330,539 and €660,982 the exemption is partial. Above that there is no benefit.

Conditions: 35 or under at the deed, first primary home, not a tax dependant. Couples are assessed individually.

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IMT Jovem (under-35 exemption)

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General information based on current legislation. Not tax or legal advice.


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