The Government extended the payment period for the extraordinary local accommodation contribution by 120 days, which ends on June 25, gaining time given that the repeal of this rate has not yet been voted on in Parliament.
The extraordinary contribution for local accommodation (CEAL) was created by the Mais Habitação program and had to be paid this year for the first time (with reference to the year 2023), with the law setting June 25 as the deadline for that payment.
However, the same law also determines that the settlement of this local accommodation fee must be carried out using an official declaration model (which will be approved by order of the Ministry of Finance), which will be sent before June 20.
However, the aforementioned ordinance has not yet been published, since the Government intends to eliminate CEALhaving already sent to Parliament a proposal for legislative authorization with this objective but which has not yet been debated or voted on by the plenary session.
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In the order signed by the Secretary of State for Finance, Cláudia Reis Duarte, and now publicly released, this is mentioned to justify this postponement of the deadlines by 120 days.
“Considering that the aforementioned ordinance was not published [e que] The Government presented to the Assembly of the Republic a bill of legislative authorization to repeal the CEAL and it is the Government’s intention that this repeal come into force on December 31, 2023 (as provided for in the authorized draft decree-law that accompanies this proposal), I determine the extension of deadlines for 120 days” in the More Housing law, the order states.
It is worth remembering that CEAL, as provided for in Mais Habitação, was not widely appliedleaving out, for example, LAs located in inland regions or in municipalities that do not have parts of the territory under urban pressure or the cases of those people who locate their home in local accommodation for less than 120 days a year.
The general discussion in parliament of the proposal that contemplates the elimination of the CEAL is scheduled for June 20.
In addition to the end of the tax on local accommodation, the proposal that Parliament will debate next Thursday also provides for the creating an IRS deduction for property income resulting from a housing rental contract corresponding to the expenses borne by the taxpayer with the payment of the rental of the property intended for his own permanent home, “in cases in which the residence is moved to a place greater than 100 kilometers away” (kilometres).
Source: Observadora
