Miguel Marques dos Santos, Head Partner of Real Estate & Planning Practice Area, is the author of the article 'Government measures for Housing: finally achieved', focused on the Government’s latest legislative initiatives affecting the real estate sector.
In the article, he reviews two bills submitted to Parliament on 2 December 2025. One would enable the Government to introduce tax relief measures designed to boost housing supply. The other proposes a wide-ranging reform of the urban planning and development licensing framework, including changes to the rules on urban development and construction, as well as to the urban regeneration regime. Miguel Marques dos Santos notes that these initiatives represent a meaningful step towards implementing the Construir Portugal programme, often criticised for lacking concrete measures.
Key points include proposed tax changes relating to VAT, personal income tax and corporate income tax, such as a reduced VAT rate for residential construction and rehabilitation works, alongside incentives linked to affordable renting. From an urban planning perspective, the article outlines a new procedural framework centred on efficiency, accountability and the digitisation of licensing, with material implications for developers, investors and local authorities.
Despite the package’s ambitious scope and the challenges inherent in parliamentary scrutiny and implementation, the author considers these measures a clear indication of the Government’s intended direction to increase supply, placing housing firmly at the heart of the political and regulatory debate.
- This article is available here.
