Decree-Law No. 97/2026 of 20 May
Pursuant to the legislative authorization granted by Law No. 9-A/2026, Decree-Law No. 97/2026 was published, approving a set of tax relief measures aimed at promoting the supply of housing in Portugal.
The main measures approved include:
Entre as principais medidas aprovadas destacam-se:
- The approval of tax incentives applicable to the construction, rehabilitation, sale and lease of residential properties
- The approval of the framework for investment lease agreements;
- The approval of the framework for the partial refund of the amount equivalent to Value Added Tax (VAT) incurred on construction works for residential properties;
- The approval of the Simplified Affordable Rental Scheme (RSAA).
