The President of the Republic has promulgated the diploma that authorised the Government to revoke the extraordinary contribution on accommodation (CEAL) and the setting of the ageing coefficient applied to properties used for AL, it was announced today.
A note published today on the official website of the Presidency of the Republic states that Marcelo Rebelo de Sousa “promulgated a diploma that, using the legislative authorization granted […], proceeds with the revocation of the Extraordinary Contribution on Local Accommodation and the establishment of the obsolescence coefficient applicable to local accommodation establishments”.
The same diploma now enacted also proceeds “to the introduction of measures in terms of IRS to facilitate geographical mobility”, as provided for in the legislative authorization and which have to do, in particular, with a deduction in IRS on the rents of the own and permanent residence corresponding to the expenses that people who go to work at distances more than 100 kilometers from their usual residence have, in turn, with the rent of a house.
The diploma now enacted revokes the CEAL and the setting of the ageing coefficient for properties used as AL, for the purposes of setting the IMI, with effect from December 31, 2023, nullifying the practical effect of these two measures that had been contemplated in the Mais Habitação law.
The law that authorized the Government to carry out these revocations had already been enacted by Marcelo Rebelo de Sousa on July 23.
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