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Local accommodation licences at risk of cancellation

4 十二月 2023
话题
Mercado Imobiliário Alojamento Local Governo Impostos Lisboa Porto Portugal IRS SUPERCASA Finanças Casas de férias Férias
Owners of AL licences have a deadline for submitting proof of activity, otherwise they will be automatically cancelled.
Local accommodation licences at risk of cancellation
Source: Freepik
Author: Redaction

With the entry into force of Mais Habitação (More Housing), owners of active Local Accommodation (LA) registrations have two months until December 7 to submit proof of their activity. In Lisbon, around 75% of active local accommodation licences are at risk of cancellation, while in Porto the figure is 43% of establishments. If the required documentation is not submitted, the city councils will automatically cancel the licences.

According to the new rules published by Mais Habitação, all active licences subject to cancellation are prevented from being validated until at least 31 December 2030, since new local accommodation licences are suspended until then, with the exception of hostels, guest houses and local accommodation operating in the interior of the country and in the Autonomous Regions of Madeira and the Azores. 

While renting for more than 120 days a year is prevented, local accommodation in the homes where the owner lives is still in operation and outside the suspension. However, the licences that remain active expire on 31 December 2030 and can be renewed every five years.

Proof of activity must be submitted on the Balcão Único Eletrônico (e-balcão) platform, and the last periodic VAT return equivalent to the local accommodation operating activity, or the last income declaration for IRS or IRC purposes, will be validated.

If the LA activity has been declared with the tax authorities, it must be presented by the holder together with the VAT declaration or the declaration of commencement of activity, if the former is not available, and if more than one licence is still active, the procedure must be repeated for each registration, sending the same tax document for all processes.

话题
Mercado Imobiliário Alojamento Local Governo Impostos Lisboa Porto Portugal IRS SUPERCASA Finanças Casas de férias Férias
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