Ordinance no. 110/2019, of 12 april 2019, was published setting out how the requirements laid down in the new legal regime for personal income tax derived from the lease of real estate provided by Law no. 3/2019 shall be proven by the holder of the property income, in order to qualify for the tax reductions established in article 72 of the Personal Tax Income Code (CIRS).

Click on the link below to see our newsletter on this matter:

https://ccsllegal.com/2019/01/09/new-tax-incentives-for-real-estate-income/

Click on the links bellow to see the original diploma:

https://dre.pt/application/file/a/122086137

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