Young people who benefited from the IMT Young people lose the tax benefit if they change jobs and if the new location is more than 100 km from the previous one, according to the Tax Authority.
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09/11/2026
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News to Minute, Lusa
O young people who have benefited from the exemption from the Municipal Property Tax (IMT) – under the IMT Young people – lose this tax benefit if they sign a contract of employment with a new employer and therefore, if they have to move to another location over 100 kilometers away.
This is the understanding of the Tax and Customs Authority (AT), which was disclosed in response to a request for binding information placed by a taxpayer.
According to Business Journal, who advanced with the news, the young man in these circumstances will have to support the payment of the IMT that did not pay at the time of purchase, even if it places the housing on the rental market.
The same newspaper explains that, although this understanding only applies in the specific case, it takes the form of guidance to services, which means that they should act in line with it in the future.
IMT exemption Young? There's news for next year
O State budget for 2027 provides for a 2.3% update in the IMT ranks Young people, increasing the value of tax-free buildings for young people to around EUR 338.141.
The next step still covered by the Young IMT, to which an 8% rate is applied, is increasing from EUR 660,982 to EUR 676,185, according to the OE2027.
What is Young IMT?
The IMT Young man began to be applied in August 2024, covering a total exemption from this tax, the Stamp Tax and registration charges for houses of up to 316,000 euros, which at the beginning of this year rose to 330.539 thousand euros.
Where the exemption limit is exceeded, a marginal rate of municipal tax on the one-off real estate transmissions (IMT) shall apply from 8% to EUR 676.185. Above this value, there is neither IMT nor Seal Tax (IS).
Next year, a house of 600,000 euros will pay 0% of IMT and Stamp Tax up to EUR 338.141, and 8% of tax rate on the share between this amount and the cost of acquisition.
For those who buy houses without being covered by this measure (because they are over 35 years old or because they already own a housing property) the OE2027 also brings changes, with the exemption of IMT when it is concerned the purchase of a value housing up to EUR 108,792.
The value of the IMT in force until the end of this year has been updated by 2% and has the exemption limit of EUR 106,346.
What is IMT?
The IMT focuses on the purchase and sale of real estate, regardless of whether they are new or used, it is also due when there is the exchange of property, concession of enjoyment or compromise of the contractual position of buyer.
As iMT rates are different depending on whether there is a property intended for own and permanent dwelling or for other purposes, with the rules of the tax to be determined that it is calculated on the amount of the transaction or the tax return value (TPV) of the property, focusing on the largest of the two.