New Rules in Local Accommodation
– Non-transferability of the AL – the registration number of the local accommodation establishment becomes personal and non-transferable, even if it is owned or owned by a legal person. This rule does not apply only in the case of succession.
– The possibility of opposition of the condominium to the registration of AL – In the event that the local accommodation activity is carried out in an autonomous fraction of a building or part of an urban building susceptible to independent use, The Condominium Owners' Meeting, by resolution of at least two-thirds of the building's permilage, may oppose the exercise of the local accommodation activity in said fraction, except when the constitutive title expressly provides for the use of the fraction for local accommodation purposes or there has been an express resolution of the meeting of co-owners to authorize the use of the fraction for that purpose.
– Suspension of new Local Accommodation registrations – The issuance of new registrations of local accommodation establishments, in the modalities of apartments and accommodation establishments integrated in an autonomous fraction of a building, is suspended throughout the national territory, with the exception of the inland territories.
– Expiry of inactive registrations – Within two months from the date of entry into force of this law, the holders of the local accommodation registration (not applicable to the operation of local accommodation units in their own and permanent housing, provided that such operation does not exceed 120 days per year) are required to provide proof, by submitting a contributory statement, of the maintenance of the operation activity, communicating the effectiveness of the exercise on the RNAL platform – National Registry of Local Accommodation, through the Electronic One-Stop Shop. Failure to comply implies the cancellation of the respective registrations, by decision of the mayor of the territorially competent municipality.
– Extraordinary contribution on local accommodation apartments – An extraordinary contribution is created on apartments and accommodation establishments integrated in an autonomous fraction of a building in local accommodation, whose regime is approved in the annex to this law and of which it is an integral part.
The new law also contains "legislative changes in the scope of tenancy and for the speed of judicial proceedings", among which stands out the fact that the Tenant and Landlord Desk (BAS) is now intended to ensure the processing of the special eviction procedure (with exclusive competence) and the injunction in maté rental facilities.
Law no. 56/2023 of 6 October, provides for even more novelties, including an exemption from capital gains taxation for owners who sell houses to the State, the increase in the deduction per dependent within the scope of the Municipal Property Tax (IMI) Family, changes to the autonomous rate of property income and tax exemptions for owners who remove their houses from local accommodation until the end of 2024.
Article by Martinez Echevarria & Ferreira Lawyers
