1 March 2000
Taxable events
Stamp Tax is levied on those acts, contracts, documents, books, papers and other facts expressly listed in the general Stamp Tax schedule.
Exemptions
Stamp Tax exemptions available to transactions entered into by the Portuguese State, Autonomous Regions, local municipalities, social security entities, amongst others. Certain transactions, such as intra-group financing, may also benefit from a Stamp Tax exemption.
Stamp Tax Returns
Monthly return
Annual return