Changes in Local Accommodation Law Throughout 2024

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"Mais Habitação" Program

"The year 2024 started unfavorably for the local ccommodation sector.

On October 6, 2023, the previous government proposed the 'Mais Habitação' program, which increased the tax burden on local accommodation owners and created the Extraordinary Contribution (CEAL).

Evolution of Local Accommodation Laws in 2024

April 10, 2024

The new government proposed the reversal of the measures from the "Mais Habitação" program for local accommodation, introducing the "Construir Portugal" program.

June 14, 2024

The payment deadline for the CEAL was extended by 120 days, allowing property owners to avoid paying the fees from the "Mais Habitação" program, which would be reversed.

August 7, 2024

Legislation was published in the Diário da República that revoked the Extraordinary Contribution on Local Accommodation (CEAL) and established the coefficient of obsolescence for calculating the IMI.

October 23, 2024

Was published in the Diário da República Decreto-Lei n.o 76/2024 revoking the remaining national restrictions, returning decision-making power to municipalities, and removing the need for condominium approval.

November 1, 2024

The measures established in Decreto-Lei n.o 76/2024published in the Diário da República on October 23, 2024, came into effect.

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