Operations of restructuring or refinancing of credit in moratorium exempt from stamp duty

Law No. 70/2021 was published on November 4, 2021, and exempted from stamp duty the restructuring or refinancing of debts under themoratorium, with the exception of cases of additional borrowing to cover liquidity needs, if the tax liability is of an entity benefiting from the legal moratorium provided for in Decree Law No. 10-J/2020, of March 26.

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[Photo by: Towfiqu Barbhuiya, available at unsplash.com]