{"id":49610,"date":"2023-12-12T17:36:50","date_gmt":"2023-12-12T17:36:50","guid":{"rendered":"https:\/\/lamarescapela.pt\/?p=49610"},"modified":"2023-12-12T17:39:54","modified_gmt":"2023-12-12T17:39:54","slug":"extraordinary-contribution-for-local-accommodation","status":"publish","type":"post","link":"https:\/\/lamarescapela.pt\/en\/knowledge\/real-estate\/extraordinary-contribution-for-local-accommodation\/","title":{"rendered":"Extraordinary Contribution for Local Accommodation"},"content":{"rendered":"<p>In the context of Law No. 56\/2023, dated 06\/10, which, following the &#8220;More Housing&#8221; program, introduced measures in the housing sector, a new fee called &#8216;Extraordinary Contribution for Local Accommodation&#8217; was created.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>How does it apply?<\/strong><\/p>\n<p>It applies to Local Accommodation (AL) units falling under the categories of apartments and lodging establishments integrated into an autonomous fraction of a building.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Which properties are exempt?<\/strong><\/p>\n<p>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.<\/p>\n<p><strong>This extraordinary contribution also does not apply to:<\/strong><\/p>\n<ul>\n<li>Properties located in interior territories; and<\/li>\n<li>Residential properties that do not constitute autonomous fractions or parts suitable for independent use.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>Who is responsible for payment?<\/strong><\/p>\n<p>The holder of the AL operation.<\/p>\n<p>It&#8217;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.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>When is it due?<\/strong><\/p>\n<p>The contribution must be paid by June 25 of the year following the relevant period.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>How much?<\/strong><\/p>\n<p>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.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In the context of Law No. 56\/2023, dated 06\/10, which, following the &#8220;More Housing&#8221; program, introduced measures in the housing sector, a new fee called &#8216;Extraordinary Contribution for Local Accommodation&#8217; was created. &nbsp; How does it apply? It applies to Local Accommodation (AL) units falling under the categories of apartments and lodging establishments integrated into [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":49593,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2070],"tags":[2188,2182],"class_list":["post-49610","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-real-estate","tag-extraordinary-contribution","tag-local-lodging"],"acf":[],"_links":{"self":[{"href":"https:\/\/lamarescapela.pt\/en\/wp-json\/wp\/v2\/posts\/49610","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lamarescapela.pt\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lamarescapela.pt\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lamarescapela.pt\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/lamarescapela.pt\/en\/wp-json\/wp\/v2\/comments?post=49610"}],"version-history":[{"count":0,"href":"https:\/\/lamarescapela.pt\/en\/wp-json\/wp\/v2\/posts\/49610\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lamarescapela.pt\/en\/wp-json\/wp\/v2\/media\/49593"}],"wp:attachment":[{"href":"https:\/\/lamarescapela.pt\/en\/wp-json\/wp\/v2\/media?parent=49610"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lamarescapela.pt\/en\/wp-json\/wp\/v2\/categories?post=49610"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lamarescapela.pt\/en\/wp-json\/wp\/v2\/tags?post=49610"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}