6% VAT on housing construction: the complete guide

FAQ and glossary | Porta da Frente Christie’s International Real EstateTwenty frequently asked questions about 6% VAT on housing construction and a glossary of the technical terms, with links to the official sources.Porta da Frente Christie’s International Real Estate - 22/07/2026

Errors, fines and risks to avoid | Porta da Frente Christie’s International Real EstateThe most common mistakes in applying 6% VAT on construction, the article 11 duty to regularise the tax and the buyer's 10% IMT surcharge.Porta da Frente Christie’s International Real Estate - 22/07/2026

Licensing window and 2032 cut off | Porta da Frente Christie’s International Real EstateThe dates that decide eligibility: 25 September 2025, 1 July 2026 and 31 December 2032, plus the option to backdate to January 2026.Porta da Frente Christie’s International Real Estate - 22/07/2026

Residential letting and CIA | Porta da Frente Christie’s International Real EstateBuilding to let with VAT at 6%: the conditions of item 2.42.1, the €2,300 rent cap and what item 2.42.2 and the CIA regime are.Porta da Frente Christie’s International Real Estate - 22/07/2026

Building your own home: no 6% VAT, but a partial refund | Porta da Frente Christie’s International Real EstateIf you build your own home there is no 6% VAT on the invoice, but you can ask the Tax Authority to refund the difference to the reduced rate under annex ii of Decree-Law no. 97/2026.Porta da Frente Christie’s International Real Estate - 22/07/2026

The €660,982 cap in VAT at 6%: how it works | Porta da Frente Christie’s International Real EstateVAT at 6% applies only to homes up to €660,982 in 2026. What counts towards the cap, why garages are included and why the figure can be updated.Porta da Frente Christie’s International Real Estate - 22/07/2026

Buying a home with 6% VAT: what buyers need to know | Porta da Frente Christie’s International Real EstateHow 6% VAT affects home buyers: the own permanent residence commitment, the 10% IMT surcharge and what to ask the developer.Porta da Frente Christie’s International Real Estate - 22/07/2026

6% VAT for developers: applying item 2.42.1 | Porta da Frente Christie’s International Real EstateTechnical guide for developers: the conditions of item 2.42.1, the reverse charge, apportionment by area, regularisation and mandatory mentions.Porta da Frente Christie’s International Real Estate - 22/07/2026