Selling property without paying capital-gains tax: the exemptions in force and the new rental reinvestment

When you sell a property, the gain is taxable under income tax (IRS) — but there are exemptions: reinvestment in your own home, properties acquired before 1989 and, since 2026, reinvestment in rental housing. What to confirm before selling.
IMT Jovem: tax exemption when buying your first home before 36 — how it works

The IMT Jovem exemption lets buyers aged up to 35 acquire their first home with full exemption up to around €324,000 and partial relief up to €648,000. Requirements, limits and what to confirm before the deed.
The New Land Law: when rural land can be reclassified as urban

The new Land Law (Decree-Law No. 117/2024, in force since 29/1/2025) allows rural land to be reclassified as urban — with mandatory urban contiguity, 70% for controlled-cost housing and exclusion of the National Ecological Reserve. What to confirm before buying.
Housing Tax Package (2026): 6% VAT, capital gains and income tax — what changes in practice

Decree-Law No. 97/2026 cuts construction VAT to 6%, excludes capital gains reinvested in rental housing, and raises income-tax deductions. What changes for those who build, renovate and invest — in force until 2029.
Urban-planning licensing in 2026: what changes under the new RJUE (Decree-Law No. 108/2026)

On 3 August 2026, Decree-Law No. 108/2026 comes into force — the most significant overhaul of urban-planning licensing in years. Prior notification, deadlines, buyer protection and nullities: what changes in practice.
Promissory contract of purchase and sale (CPCV): the deposit and the clauses that protect you

The promissory contract is the moment when the deal is decided. What the deposit (sinal) is, how its regime works (Article 442 of the Civil Code), specific performance and the clauses that protect your position.
Real estate due diligence: what to check before buying a property

A legal audit of the property before purchase avoids costly and irreversible contingencies. A practical guide to what to confirm — registry, charges, permits, areas and rights of first refusal — before the deed.