In the context of Law No. 56/2023, dated 06/10, which, following the “More Housing” program, introduced measures in the housing sector, a new fee called ‘Extraordinary Contribution for Local Accommodation’ was created.
How does it apply?
It applies to Local Accommodation (AL) units falling under the categories of apartments and lodging establishments integrated into an autonomous fraction of a building.
Which properties are exempt?
Local accommodation units used as permanent residences are exempt from the extraordinary contribution, provided that the occupancy does not exceed 120 days per year in this case.
This extraordinary contribution also does not apply to:
- Properties located in interior territories; and
- Residential properties that do not constitute autonomous fractions or parts suitable for independent use.
Who is responsible for payment?
The holder of the AL operation.
It’s important to note that property owners, even if they are not the holders of the AL operation, are secondarily responsible for the payment of the extraordinary contribution concerning their properties.
When is it due?
The contribution must be paid by June 25 of the year following the relevant period.
How much?
The taxable base for the contribution involves applying the economic coefficient of the local accommodation and the urbanistic pressure coefficient to the gross private area of residential properties, with a fixed rate of 15% on this resulting base.
