Stamp Tax (“Imposto Selo”)

Which situations are liable to Stamp Tax?

A small example of stamp tax situations are listed below:
  • Property purchase, rental or sub-rental
  • Utility company contract
  • Notary documentations (e.g. will, deeds)
  • Inheritance acquisition from friend, cousin, etc…
  • Bank loans, including mortgages, and interest on loan payments
  • Receipt of donation more that 500 Euros from friend, cousin, etc
  • Guarantees given
  • Insurance premiums

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