50% tax exemption for non-residents property gains

After losing several cases in court about non-residents property gains, the Portuguese Fiscal Authority decides to tax this kind of income with a 50% tax exemption, keeping the special rate of 28%.

The difference in this matter, between non-residents and Portuguese residents, led the Portuguese Fiscal Authority to lose countless cases in court. Therefore, while the law isn't changed, non-residents property gains will have a 50% tax exemption.

Portuguese Tax System states that non-residents property gains should be fully taxed, but with this new information, by the Portuguese Fiscal Authority, it should be taxed by 50% instead of 100%.

Although, if you are in this situation you need to file a complaint or go to court with this case to be taxed by this new rule. Otherwise, you will be taxed by the Portuguese Tax System until the law changes in this subject.