{"id":2070,"date":"2026-01-24T17:07:13","date_gmt":"2026-01-24T17:07:13","guid":{"rendered":"http:\/\/localhost\/srs\/?p=2070"},"modified":"2026-01-24T17:12:33","modified_gmt":"2026-01-24T17:12:33","slug":"compra-de-casa","status":"publish","type":"post","link":"https:\/\/srsconsulting.pt\/es\/compra-de-casa\/","title":{"rendered":"Compra de Casa"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u200bA compra de uma casa est\u00e1 sujeita a Imposto Municipal sobre as Transmiss\u00f5es Onerosas de Im\u00f3veis &#8211; IMT e a Imposto do&nbsp;Selo &#8211; IS.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No ato da escritura de aquisi\u00e7\u00e3o, o adquirente necessita de&nbsp;apresentar o documento justificativo do pagamento de IMT, ou da isen\u00e7\u00e3o, se a ela houver lugar, e o do Imposto do Selo.<br>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>IMT<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O IMT \u00e9 devido pelo comprador do im\u00f3vel, incindindo, em regra, sobre o valor constante do ato ou do contrato ou sobre o Valor Patrimonial Tribut\u00e1rio, consoante o que for maior.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As taxas de IMT variam consoante a natureza do im\u00f3vel adquirido e a finalidade do mesmo, por exemplo, se \u00e9 urbano ou r\u00fastico, ou se \u00e9 para habita\u00e7\u00e3o pr\u00f3pria e permanente, ou s\u00f3 para habita\u00e7\u00e3o.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Na declara\u00e7\u00e3o devem constar os seguintes elementos:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Identifica\u00e7\u00e3o fiscal do comprador e do vendedor;<\/li>\n\n\n\n<li>Estado civil, do comprador e do vendedor, regime de casamento e identifica\u00e7\u00e3o do c\u00f4njuge (quando aplic\u00e1vel);<\/li>\n\n\n\n<li>Identifica\u00e7\u00e3o do im\u00f3vel (distrito, concelho, freguesia, art.\u00ba matricial e fra\u00e7\u00e3o, caso exista);<\/li>\n\n\n\n<li>O pre\u00e7o a pagar pela aquisi\u00e7\u00e3o;<\/li>\n\n\n\n<li>Quota parte adquirida.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Apenas \u00e9 entregue uma \u00fanica declara\u00e7\u00e3o, mesmo que o im\u00f3vel a adquirir tenha v\u00e1rios propriet\u00e1rios, ou esteja inscrito em nome de uma heran\u00e7a indivisa. Na declara\u00e7\u00e3o podem constar v\u00e1rios im\u00f3veis, desde que sejam adquiridos no mesmo ato.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A liquida\u00e7\u00e3o de IMT \u00e9 v\u00e1lida por dois anos, ainda que tenham ocorrido altera\u00e7\u00f5es de taxa. Ap\u00f3s esse prazo, se n\u00e3o adquiriu o im\u00f3vel, pode pedir a anula\u00e7\u00e3o do imposto, em processo de reclama\u00e7\u00e3o graciosa, durante o per\u00edodo de um ano.<br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>IS<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O Imposto do Selo devido \u00e9 calculado \u00e0 taxa de 0,8% sobre o valor que servir de base ao c\u00e1lculo do IMT. Se o comprador recorrer a cr\u00e9dito \u00e0 habita\u00e7\u00e3o para adquirir o im\u00f3vel, o empr\u00e9stimo est\u00e1 tamb\u00e9m sujeito a Imposto do Selo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Entregue a declara\u00e7\u00e3o modelo 1&nbsp;de IMT:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>no Portal das Finan\u00e7as, na funcionalidade: Cidad\u00e3os &gt; Servi\u00e7os &gt; Modelo 1 do IMT &#8211; <a href=\"https:\/\/imoveis.portaldasfinancas.gov.pt\/mod1imt\/portal\/entregar-declaracao\" target=\"_blank\" rel=\"noopener\">Preencher declara\u00e7\u00e3o<\/a>, ou no e-balc\u00e3o, em Registar Nova Quest\u00e3o indique:&nbsp;IMT\/IS\/IUC&nbsp;&gt;&nbsp;IMT&nbsp;&gt;&nbsp;Entrega Declara\u00e7\u00e3o Modelo;<br><\/li>\n\n\n\n<li>nos Servi\u00e7os de Finan\u00e7as, mediante marca\u00e7\u00e3o pr\u00e9via\u200b\u200b.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ap\u00f3s o preenchimento da declara\u00e7\u00e3o, s\u00e3o emitidas as guias de pagamento de IMT e de IS.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O IMT e o IS devem ser pagos no pr\u00f3prio dia da liquida\u00e7\u00e3o ou no primeiro dia \u00fatil seguinte, ficando sem efeito ap\u00f3s essa data<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u200bA compra de uma casa est\u00e1 sujeita a Imposto Municipal sobre as Transmiss\u00f5es Onerosas de Im\u00f3veis &#8211; IMT e a [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2072,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"gallery","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[2],"tags":[],"class_list":["post-2070","post","type-post","status-publish","format-gallery","has-post-thumbnail","hentry","category-geral","post_format-post-format-gallery"],"_links":{"self":[{"href":"https:\/\/srsconsulting.pt\/es\/wp-json\/wp\/v2\/posts\/2070","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/srsconsulting.pt\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/srsconsulting.pt\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/srsconsulting.pt\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/srsconsulting.pt\/es\/wp-json\/wp\/v2\/comments?post=2070"}],"version-history":[{"count":3,"href":"https:\/\/srsconsulting.pt\/es\/wp-json\/wp\/v2\/posts\/2070\/revisions"}],"predecessor-version":[{"id":2077,"href":"https:\/\/srsconsulting.pt\/es\/wp-json\/wp\/v2\/posts\/2070\/revisions\/2077"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/srsconsulting.pt\/es\/wp-json\/wp\/v2\/media\/2072"}],"wp:attachment":[{"href":"https:\/\/srsconsulting.pt\/es\/wp-json\/wp\/v2\/media?parent=2070"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/srsconsulting.pt\/es\/wp-json\/wp\/v2\/categories?post=2070"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/srsconsulting.pt\/es\/wp-json\/wp\/v2\/tags?post=2070"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}