Description complète
Building comprising a basement with 3 rooms for commerce, ground floor for industry/commerce, 1st floor with 8 rooms and a large attic for housing.
Building in need of reconstruction work.
Located in the town centre of Caldas da Rainha (in the historic centre).
The building and renovation works are covered by:
IMT /purchase tax - Incidence: First Transmission subsequent to the rehabilitation intervention, affecting rental for permanent housing or, when located in an urban rehabilitation area, also for permanent housing.
Benefit: Exemption.
Legal basis: Art. 45, no. 2, al. c) the Tax Benefits Statute (“EBF”).
IRS - Incidence: Annual income of individuals.
Benefit: Taxation at the rate of 5% of property income earned by IRS taxpayer’s resident in Portuguese territory, without prejudice to the option for aggregation.
Legal basis: Article 71, paragraph 7 of the Tax Benefits Statute (“EBF”).
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