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Exemption of Capital Gains in Affordable Leases
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The sale of a dwelling may generate capital gains subject to IRS, but there is now a scheme to prevent such taxation if the value obtained is reinvested in dwellings intended for moderate rent. The measure integrates the package of tax incentives for housing and applies to transactions carried out between 1 January 2024 and 31 December 2029, with the aim of increasing the supply of houses in the rental market.
·Funchal, Portugal
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