{"id":2538,"date":"2026-05-22T11:47:47","date_gmt":"2026-05-22T11:47:47","guid":{"rendered":"https:\/\/www.unitlegal.pt\/2026\/05\/22\/tax-measures-to-promote-housing-supply\/"},"modified":"2026-05-22T11:47:47","modified_gmt":"2026-05-22T11:47:47","slug":"tax-measures-to-promote-housing-supply","status":"publish","type":"post","link":"https:\/\/www.unitlegal.pt\/en\/2026\/05\/22\/tax-measures-to-promote-housing-supply\/","title":{"rendered":"TAX MEASURES TO PROMOTE HOUSING SUPPLY."},"content":{"rendered":"<p><span style=\"color: #000000;\"><u><a style=\"color: #000000;\" href=\"https:\/\/diariodarepublica.pt\/dr\/detalhe\/decreto-lei\/97-2026-1124493227\">Decree-Law No. 97\/2026 of 20 May<\/a><\/u><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000;\">Pursuant to the legislative authorization granted by <a style=\"color: #000000;\" href=\"https:\/\/diariodarepublica.pt\/dr\/detalhe\/lei\/9-a-2026-1068965400\">Law No. 9-A\/2026<\/a>, <a style=\"color: #000000;\" href=\"https:\/\/diariodarepublica.pt\/dr\/detalhe\/decreto-lei\/97-2026-1124493227\">Decree-Law No. 97\/2026<\/a> was published, approving a set of tax relief measures aimed at promoting the supply of housing in Portugal.<br \/>The main measures approved include:<\/span><\/p>\n<p><span style=\"color: #000000;\">Entre as principais medidas aprovadas destacam-se:<\/span><\/p>\n<ol>\n<li><span style=\"color: #000000;\">The approval of tax incentives applicable to the construction, rehabilitation, sale and lease of residential properties<\/span><\/li>\n<li><span style=\"color: #000000;\">The approval of the framework for investment lease agreements;<\/span><\/li>\n<li><span style=\"color: #000000;\">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;<\/span><\/li>\n<li><span style=\"color: #000000;\">The approval of the Simplified Affordable Rental Scheme (RSAA).<\/span><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>Decree-Law No. 97\/2026 of 20 May &nbsp; 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&#8230;<\/p>\n","protected":false},"author":2,"featured_media":1584,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[24],"tags":[171,170,172,169],"class_list":["post-2538","post","type-post","status-publish","format-standard","has-post-thumbnail","category-update-u-en","tag-refundregime","tag-rentalinvestment","tag-simplifiedrentalregime","tag-taxexemptions"],"_links":{"self":[{"href":"https:\/\/www.unitlegal.pt\/en\/wp-json\/wp\/v2\/posts\/2538","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.unitlegal.pt\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.unitlegal.pt\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.unitlegal.pt\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.unitlegal.pt\/en\/wp-json\/wp\/v2\/comments?post=2538"}],"version-history":[{"count":0,"href":"https:\/\/www.unitlegal.pt\/en\/wp-json\/wp\/v2\/posts\/2538\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.unitlegal.pt\/en\/wp-json\/wp\/v2\/media\/1584"}],"wp:attachment":[{"href":"https:\/\/www.unitlegal.pt\/en\/wp-json\/wp\/v2\/media?parent=2538"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.unitlegal.pt\/en\/wp-json\/wp\/v2\/categories?post=2538"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.unitlegal.pt\/en\/wp-json\/wp\/v2\/tags?post=2538"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}