Article 45
Urban buildings subject to rehabilitation
1 - Urban buildings or autonomous units completed more than 30 years ago or located in urban rehabilitation areas shall benefit from the incentives provided for in this article, provided that they cumulatively meet the following conditions: (Wording of Law No. 114/2017, of 29/12)
a) They are subject to building rehabilitation interventions promoted under the terms of the Legal Regime for Urban Rehabilitation, approved by Decree-Law No. 307/2009, of October 23, or the exceptional regime of Decree-Law No. 53/2014, of April 8; (Wording of Law No. 114/2017, of 29/12)
b) As a result of the intervention provided for in the previous paragraph, the respective state of conservation is two levels above that previously assigned and is at least good in accordance with the provisions of Decree-Law No. 266-B/2012, of December 31, and the energy efficiency and thermal quality requirements applicable to the buildings referred to in Article 30 are met. of Decree-Law No. 118/2013 of August 20, as amended by Decree-Law No. 194/2015 of September 14, without prejudice to the provisions of Article 6 of Decree-Law No. 53/2014 of April 8. (Wording of Law No. 114/2017, of 29/12)
2 - The following tax benefits apply to properties that meet the requirements referred to in the previous paragraph: (Wording of Law No. 114/2017, of 29/12)
a) Exemption from municipal property tax for a period of three years from the year in which the renovation work is completed, which may be renewed, at the owner's request, for a further five years in the case of properties used for permanent rental or permanent owner-occupied housing; (Wording of Law No. 114/2017, of 12/29)
b) Exemption from municipal tax on onerous transfers of real estate in the acquisition of real estate intended for renovation, provided that the purchaser begins the respective works within a maximum period of three years from the date of acquisition; (Wording of Law No. 114/2017, of 12/29)
c) Exemption from municipal tax on onerous transfers of real estate in the first transfer, subsequent to the renovation work, to be used for permanent housing rental or, when located in an urban renovation area, also for permanent housing; (Wording of Law No. 114/2017, of 29/12)
d) Reduction by half of the fees due for the assessment of the state of conservation referred to in paragraph b) of no. 1. (Wording of Law No. 114/2017, of 29/12)
3 - The benefits referred to in subparagraphs a), b) and c) of the previous paragraph shall not prejudice the settlement and collection of the respective taxes, under the general terms. (Wording of Law No. 114/2017, of 29/12)
4 - Recognition of the rehabilitation intervention for the purposes of applying the provisions of this article must be requested together with the prior notification or with the application for a permit for the urban development operation, and it is the responsibility of the competent municipal council or, where applicable, the urban rehabilitation management entity to communicate this recognition to the tax office for the area where the building or fraction is located, within a maximum period of 20 days from the date of determination of the state of conservation resulting from the works or the issuance of the respective energy certification, if this is later. (Wording of Law No. 114/2017, of 12/29)
5 - The cancellation of municipal property tax and municipal tax on onerous transfers of real estate and the corresponding refunds shall be carried out by the tax office within a maximum period of 15 days from the notification provided for in the final part of the previous paragraph. (Wording of Law No. 114/2017, of 29/12)
6 - The extension of the exemption provided for in paragraph 2(a) is subject to a decision by the municipal assembly, upon proposal by the municipal council, under the terms of paragraph 2 of article 16 of the Financial Regime for Local Authorities and Intermunicipal Entities, with the respective recognition being made by the municipal council under the terms of paragraph 4 of this article. (Wording of Law No. 114/2017, of 29/12)
7 - The regime provided for in this article is not cumulative with other tax benefits of a similar nature, without prejudice, however, to the option for another more favorable regime.
Source: portaldasfinancas