Francisco Cabral Matos, Hugo Leonardo and Margarida Campelo are the authors of the article 'Investing in Portugal: CIT and VAT considerations in real estate transactions', published in the International Tax Review.
In this article, the authors examine how corporate income tax and VAT planning, vehicle selection and structuring choices can materially affect returns on Portuguese real estate investments, emphasising the importance of adopting a coherent approach from the earliest stages of a real estate investment project.
The article sets out practical, market-ready approaches, including a comparison between SPVs and fund-like structures, as well as VAT planning in real estate transactions, to preserve value without compromising commercial objectives.
- Read the article here.
