{"id":2579,"date":"2026-07-28T13:48:04","date_gmt":"2026-07-28T13:48:04","guid":{"rendered":"https:\/\/www.unitlegal.pt\/2026\/07\/28\/partial-refund-scheme-for-vat-incurred-by-private-individuals-on-construction-works-for-their-own-permanent-residence\/"},"modified":"2026-07-28T13:48:04","modified_gmt":"2026-07-28T13:48:04","slug":"partial-refund-scheme-for-vat-incurred-by-private-individuals-on-construction-works-for-their-own-permanent-residence","status":"publish","type":"post","link":"https:\/\/www.unitlegal.pt\/en\/2026\/07\/28\/partial-refund-scheme-for-vat-incurred-by-private-individuals-on-construction-works-for-their-own-permanent-residence\/","title":{"rendered":"Partial Refund Scheme for VAT Incurred by Private Individuals on Construction Works for Their Own Permanent Residence"},"content":{"rendered":"<p><a href=\"https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/legislacao\/instrucoes_administrativas\/Documents\/Oficio-Circulado-25118-2026.pdf\">Circular No. 25118\/2026 of 22 July<\/a><\/p>\n<p>In response to the incentive measures for housing and the residential rental or subletting market, the Tax and Customs Authority provided clarification, by means of Circular Letter No. 25118\/2026 of 22 July, regarding the scheme for the partial refund of the amount equivalent to VAT incurred by private individuals in construction contracts for properties intended for primary and permanent residence, covering the following points, Conditions of application of the refund scheme, Eligibility conditions, Procedures, Property under a co-ownership or joint ownership regime, and Entry into force.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Circular No. 25118\/2026 of 22 July In response to the incentive measures for housing and the residential rental or subletting market, the Tax and Customs Authority provided clarification, by means&#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":[193,192,188],"class_list":["post-2579","post","type-post","status-publish","format-standard","has-post-thumbnail","category-update-u-en","tag-measures","tag-regime","tag-vat"],"_links":{"self":[{"href":"https:\/\/www.unitlegal.pt\/en\/wp-json\/wp\/v2\/posts\/2579","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=2579"}],"version-history":[{"count":0,"href":"https:\/\/www.unitlegal.pt\/en\/wp-json\/wp\/v2\/posts\/2579\/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=2579"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.unitlegal.pt\/en\/wp-json\/wp\/v2\/categories?post=2579"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.unitlegal.pt\/en\/wp-json\/wp\/v2\/tags?post=2579"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}