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Taxation of capital gains obtained on the sale of real estate properties located in Portugal by non-resident investors (including non-EU resident investors): application of the 50% reduction taxation regime restricted to residents by the Portuguese Personal Income Tax Code. Considering the most recent decision from the CJEU, which strengthens the existing case-law from the arbitration tribunals in Portugal, have a look at our article published in February by the Portuguese Chamber in the UK.
This matter is especially relevant for the non-resident real estate investors’ market, as it brings forth the possibility of reducing tax charges in Portugal by half.
