Joaquim Pedro Lampreia, partner of the Tax department, comments, in Jornal de Negócios, the proposal to amend the current law, which seeks to make landlords who do not reach the term of long-term agreements to return all the benefit earned, such payment not having an expiration date.

Considering the above, according to Joaquim Pedro Lampreia, “if the lease started in 2020 ceases for a reason attributable to the landlord in 2040 (the agreement being supposed to reach its term in 2045), then the landlord must pay the difference between the “saved” tax during all these years, meaning between 2020 and 2040”.

Read the article here.