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The anti-abuse nature of Portuguese aggravated property taxes

07/01/2026
Published in ITR WORLD TAX

The Portuguese aggravated Municipal Property Tax (“MPT”) and Property Transfer Tax (“PTT”) has gained renewed attention following the recent publication of the first arbitration award addressing the matter

This landmark decision establishes important principles for the application of Portuguese aggravated property taxes by characterising the relevant provisions as anti-abuse rules that require actual proof of abuse, rather than allowing their automatic application based solely on the corporate structure. Through this interpretation, the arbitration court has aligned Portuguese tax law with established European jurisprudence on anti-abuse provisions.

You can read the full article here.

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