{"id":47,"date":"2012-09-12T17:44:14","date_gmt":"2012-09-12T17:44:14","guid":{"rendered":"http:\/\/legal-property.com\/?p=47"},"modified":"2012-09-19T12:00:55","modified_gmt":"2012-09-19T12:00:55","slug":"reducao-da-taxa-de-imt","status":"publish","type":"post","link":"https:\/\/legal-property.com\/pt-pt\/imoveis-impostos\/imt\/reducao-da-taxa-de-imt\/","title":{"rendered":"Redu\u00e7\u00e3o da Taxa de IMT"},"content":{"rendered":"

Im\u00f3veis destinados \u00e0 habita\u00e7\u00e3o podem beneficiar de redu\u00e7\u00e3o de IMT, se o valor de aquisi\u00e7\u00e3o for inferior a 574.323 EUR<\/strong>, no Continente, ou 717.904 EUR<\/strong>, nas Regi\u00f5es Aut\u00f3nomas = redu\u00e7\u00e3o da taxa.<\/p>\n

 <\/p>\n

A redu\u00e7\u00e3o varia tamb\u00e9m em fun\u00e7\u00e3o do fim do im\u00f3vel (habita\u00e7\u00e3o pr\u00f3pria e permanente do comprador = IMT inferior ao de um im\u00f3vel destinado a arrendamento, segunda habita\u00e7\u00e3o outro fim habitacional).<\/p>\n

 <\/p>\n

Neste caso, o IMT devido pode calcular-se:<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n
TABELA I \u2013 (Continente)<\/strong><\/p>\n

Im\u00f3veis para habita\u00e7\u00e3o pr\u00f3pria e permanente<\/td>\n<\/tr>\n

Valor de incid\u00eancia do IMT<\/p>\n

(euros)<\/td>\n

Taxa (%)<\/td>\nParcela a abater<\/p>\n

(euros)<\/td>\n<\/tr>\n

At\u00e9 92407<\/td>\n0<\/td>\n–<\/td>\n<\/tr>\n
>92407 at\u00e9 126403<\/td>\n2<\/td>\n1.848,14<\/td>\n<\/tr>\n
>126403 at\u00e9 172348<\/td>\n5<\/td>\n5.640,23<\/td>\n<\/tr>\n
>172348 at\u00e9 287213<\/td>\n7<\/td>\n9.087,19<\/td>\n<\/tr>\n
>287213 at\u00e9 574323<\/td>\n8<\/td>\n11.959,32<\/td>\n<\/tr>\n
>574323<\/td>\nTaxa \u00fanica de 6%<\/td>\n–<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n
TABELA I \u2013 (Continente)<\/strong><\/p>\n

Im\u00f3veis para habita\u00e7\u00e3o com outros fins<\/p>\n

(exemplo: arrendamento ou segundas habita\u00e7\u00f5es)<\/td>\n<\/tr>\n

Valor de incid\u00eancia do IMT<\/p>\n

(euros)<\/td>\n

Taxa<\/p>\n

(%)<\/td>\n

Parcela a abater<\/p>\n

(euros)<\/td>\n<\/tr>\n

At\u00e9 92407<\/td>\n1<\/td>\n–<\/td>\n<\/tr>\n
>92407 ate 126403<\/td>\n2<\/td>\n924,07<\/td>\n<\/tr>\n
>126403 ate 172348<\/td>\n5<\/td>\n4.716,16<\/td>\n<\/tr>\n
>172348 ate 287213<\/td>\n7<\/td>\n8.163,12<\/td>\n<\/tr>\n
>287213 ate 550836<\/td>\n8<\/td>\n11.035,25<\/td>\n<\/tr>\n
>550836<\/td>\nTaxa \u00fanica de 6%<\/td>\n–<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n
TABELA II \u2013 (Regi\u00f5es Aut\u00f3nomas)<\/strong><\/p>\n

Im\u00f3veis para habita\u00e7\u00e3o pr\u00f3pria e permanente<\/td>\n<\/tr>\n

Valor de incid\u00eancia do IMT<\/p>\n

(euros)<\/td>\n

Taxa<\/p>\n

(%)<\/td>\n

Parcela a abater<\/p>\n

(euros)<\/td>\n<\/tr>\n

At\u00e9 115.509<\/td>\n0<\/td>\n–<\/td>\n<\/tr>\n
>115509 at\u00e9 158004<\/td>\n2<\/td>\n2.310,18<\/td>\n<\/tr>\n
>158004 at\u00e9 215435<\/td>\n5<\/td>\n7.050,29<\/td>\n<\/tr>\n
>215435 at\u00e9 359016<\/td>\n7<\/td>\n11.358,99<\/td>\n<\/tr>\n
>359016 at\u00e9 717904<\/td>\n8<\/td>\n14.949,15<\/td>\n<\/tr>\n
>717904 Euros<\/td>\nTaxa \u00fanica de 6%<\/td>\n–<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n
TABELA II \u2013 (Regi\u00f5es Aut\u00f3nomas)<\/strong><\/p>\n

Im\u00f3veis para habita\u00e7\u00e3o com outros fins<\/p>\n

(exemplo: arrendamento ou segundas habita\u00e7\u00f5es)<\/td>\n<\/tr>\n

Valor de incid\u00eancia do IMT<\/p>\n

(euros)<\/td>\n

Taxa<\/p>\n

(%)<\/td>\n

Parcela a abater<\/p>\n

(euros)<\/td>\n<\/tr>\n

At\u00e9 115.509<\/td>\n1<\/td>\n–<\/td>\n<\/tr>\n
>115509 at\u00e9 158004<\/td>\n2<\/td>\n1.155,09<\/td>\n<\/tr>\n
>158004 at\u00e9 215435<\/td>\n5<\/td>\n5.895,20<\/td>\n<\/tr>\n
>215435 at\u00e9 359016<\/td>\n7<\/td>\n10.203,90<\/td>\n<\/tr>\n
>359016 at\u00e9 688545<\/td>\n8<\/td>\n13.794,06<\/td>\n<\/tr>\n
>688545 Euros<\/td>\nTaxa \u00fanica de 6%<\/td>\n–<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

 <\/p>\n

O valor do im\u00f3vel corresponde ao maior dos seguintes:<\/p>\n

\u2014 valor patrimonial tribut\u00e1rio dispon\u00edvel na caderneta predial no Portal das Finan\u00e7as;<\/p>\n

\u2014 pre\u00e7o.<\/p>\n

 <\/p>\n

Com estas tabelas, o IMT a pagar ser\u00e1 igual \u00e0 aplica\u00e7\u00e3o da taxa correspondente ao valor do im\u00f3vel menos a respetiva parcela a abater.<\/p>\n

 <\/p>\n

Dever\u00e1 seguir os seguintes passos:<\/p>\n

1\u00ba escolher a tabela relativa ao fim e \u00e0 localiza\u00e7\u00e3o do im\u00f3vel;<\/p>\n

2\u00ba ver o intervalo em que se insere o valor da casa,<\/p>\n

3\u00ba multiplic\u00e1-lo pela taxa correspondente;<\/p>\n

4\u00ba deduzir ao valor obtido a parcela a abater;<\/p>\n

5\u00ba resultado obtido = valor a pagar<\/strong>.<\/p>\n

\u00a0<\/strong><\/p>\n

Exemplo:<\/strong><\/p>\n

Aquisi\u00e7\u00e3o de casa (habita\u00e7\u00e3o pr\u00f3pria e permanente, no Continente) por 150.500,00 EUR (valor patrimonial = 85.000,00 EUR), IMT = 1.884,77 EUR.<\/p>\n

 <\/p>\n

C\u00e1lculo:<\/p>\n

150.500,00 x 5% \u2013 5.640,23 = 7.525 \u2013 5.640,23 = 1.884,77 EUR<\/p>\n

Aquisi\u00e7\u00e3o de casa (mesmo valor) nas Regi\u00f5es Aut\u00f3nomas, IMT = 699,82 EUR<\/p>\n

 <\/p>\n

C\u00e1lculo:<\/p>\n

150.500,00 x 2% \u2013 2.310,18 = 3.010 \u2013 2.310,18 = 699,82 EUR<\/p>\n

\u00a0<\/strong><\/p>\n

Aquisi\u00e7\u00e3o de casa de f\u00e9rias (mesmo valor) no Continente, IMT = 2.808,84 EUR<\/p>\n

 <\/p>\n

C\u00e1lculo:<\/p>\n

150.500,00 x 5% \u2013 4.716,16 = 7.525 \u2013 4.716,16 = 2.808,84 EUR<\/p>\n","protected":false},"excerpt":{"rendered":"

Im\u00f3veis destinados \u00e0 habita\u00e7\u00e3o podem beneficiar de redu\u00e7\u00e3o de IMT, se o valor de aquisi\u00e7\u00e3o for inferior a 574.323 EUR, no Continente, ou 717.904 EUR, nas Regi\u00f5es Aut\u00f3nomas = redu\u00e7\u00e3o da taxa.   A redu\u00e7\u00e3o varia tamb\u00e9m em fun\u00e7\u00e3o do fim do im\u00f3vel (habita\u00e7\u00e3o pr\u00f3pria e permanente do comprador = IMT inferior ao de um … Read More<\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-47","post","type-post","status-publish","format-standard","hentry","category-imt"],"_links":{"self":[{"href":"https:\/\/legal-property.com\/pt-pt\/wp-json\/wp\/v2\/posts\/47","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/legal-property.com\/pt-pt\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legal-property.com\/pt-pt\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legal-property.com\/pt-pt\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/legal-property.com\/pt-pt\/wp-json\/wp\/v2\/comments?post=47"}],"version-history":[{"count":2,"href":"https:\/\/legal-property.com\/pt-pt\/wp-json\/wp\/v2\/posts\/47\/revisions"}],"predecessor-version":[{"id":234,"href":"https:\/\/legal-property.com\/pt-pt\/wp-json\/wp\/v2\/posts\/47\/revisions\/234"}],"wp:attachment":[{"href":"https:\/\/legal-property.com\/pt-pt\/wp-json\/wp\/v2\/media?parent=47"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legal-property.com\/pt-pt\/wp-json\/wp\/v2\/categories?post=47"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legal-property.com\/pt-pt\/wp-json\/wp\/v2\/tags?post=47"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}