A Job Change Could Affect Tax Exemption for Homes Bought Under IMT Jovem
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This is the understanding of the Tax and Customs Authority (TA), published by the Journal of Business following a request for binding information submitted by a taxpayer. This is the situation of a young person who acquired a dwelling in September 2024, having benefited from the exemption of IMT Young. At the time, he worked in a company, but his employment contract ended in June 2025.
Anyone who signs a contract with a new employer, and has to move to a location more than 100 kilometers from the property, will be called upon to bear the tax you did not pay when you bought home.
The Tax and Customs Authority has clarified that, in this case, the beneficiary not only loses the exemption, but must also pay the tax that he has not previously paid, even if the house is leased.
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