Stamp Tax (“Imposto Selo”)

What is Stamp Tax exempt?

A few situations which usually do no attract stamp tax are:

Donations or inheritances between spouses, descendants or ascendants.
Donations to charity, government which within the rules of “Lei do Mecenato”
Mortgage interest where funds were borrowed for residential purchases, re-construction and property improvements, alterations and extensions.
Less than 500 Euros in value in gifts of money or donations to charity.
Transmission in favor of entities liable for Corporation tax ("IRC").