Referencia del comprador

Glosario inmobiliario de Portugal

Los terminos que compradores extranjeros encuentran antes de oferta, CPCV, escritura, financiacion, impuestos y residencia. Definiciones cortas primero, guias completas despues.

NIF — Número de Identificação Fiscal: A nine-digit Portuguese tax identification number assigned to every person and entity engaging in any economic act in Portugal. Required to open a bank account, sign a property purchase contract (CPCV), register utilities, or pay any tax. Foreign buyers obtain it through a fiscal representative or in person at a Finanças office.
NHR — Non-Habitual Residency: A Portuguese personal income tax regime in effect from 2009 through end-2023 that capped foreign-source income at 0 or 10% and Portuguese-source professional income at 20% for 10 years. Closed to new registrants from January 2024 onward and replaced by IFICI for innovation and research roles.
IFICI — Incentivo Fiscal à Investigação Científica e Inovação: Portugal's 2024 successor to NHR. Caps eligible foreign professionals' Portuguese-source salary or self-employment income at 20% for 10 years, but is restricted to specific science, innovation, technology, and high-skill roles. Foreign passive income (rents, dividends, pensions abroad) is taxed under the standard regime, unlike NHR.
IMT — Imposto Municipal sobre as Transmissões Onerosas de Imóveis: The Portuguese property transfer tax paid by the buyer at the moment of escritura. Calculated on a progressive bracket based on purchase price, with reduced rates for primary residences and full exemption for very low-value urban properties. Typical rate band for foreign buyers buying mid-priced urban property in 2026: 5-7%.
IMI — Imposto Municipal sobre Imóveis: Portugal's annual municipal property tax, paid by the owner of record on 31 December each year. Rate set per municipality between 0.3% and 0.45% of the property's registered tax value (VPT), which is usually well below market value. Foreign owners pay the same rate as residents but have no homestead exemption.
AIMA — Agência para a Integração, Migrações e Asilo: Portugal's immigration and asylum authority since 2023, replacing the former SEF. Handles all residence-permit applications (Golden Visa, D7, D8, family reunification) and renewals. AIMA backlogs in 2024-2026 have stretched first-appointment dates to 9-18 months in major districts.
escritura — Escritura Pública de Compra e Venda: The public deed of sale, signed before a Portuguese notary, that legally transfers ownership of real estate. Buyer pays IMT and Stamp Duty just before the signing. The escritura is then registered at the Conservatória do Registo Predial. Foreign buyers can sign in person or by a notarised power of attorney.
CPCV — Contrato Promessa de Compra e Venda: The promissory contract of purchase and sale that binds buyer and seller before the escritura. Typically signed 30-90 days before closing. Buyer pays a deposit (usually 10-30%) at CPCV. If the buyer walks, the deposit is forfeited; if the seller walks, they owe double the deposit back.
AMI — Associação dos Mediadores Imobiliários (AMI license): The licence number every legally operating Portuguese real estate agency must carry, issued by IMPIC (Instituto dos Mercados Públicos, do Imobiliário e da Construção). A property listed by an unlicensed party in Portugal cannot legally collect commission, and the buyer-side risk is significant.
mais-valias — Capital gains tax on Portuguese property: Tax on the gain when a Portuguese property is sold. Resident sellers are taxed on 50% of the gain at their marginal rate; non-resident sellers are taxed on 100% of the gain at a flat 28% rate, with limited reinvestment relief for primary residences. The seller's lawyer or contabilista handles the AT declaration.