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About Us
About Us

TELLES is a Portuguese law firm with a long tradition of providing legal services in a wide range of business sectors. Over the years TELLES has established itself as one of the law firms of reference in Portugal.
The Firm

Social Responsability

International Partners
Activity
Activity

TELLES follows a dynamic and innovative approach, based on a legacy of principles and values that form part of its DNA and constitute its reason of existence, always with the aim of creating value to its Clients’ activity.
Experience

Areas of Practice

Sectors

Desks

INOVATELLES
About Us
Activity
Team
Knowledge
Knowledge

Descubra em Tellex as notícias mais recentes da sociedade e em Conversas uma abordagem de natureza cultural, filosófica e estética sobre valores e conceitos fundamentais que caracterizam a identidade e ação da TELLES.
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About Us
About Us

TELLES is a Portuguese law firm with a long tradition of providing legal services in a wide range of business sectors. Over the years TELLES has established itself as one of the law firms of reference in Portugal.
The Firm

Social Responsability

International Partners
Activity
Activity

TELLES follows a dynamic and innovative approach, based on a legacy of principles and values that form part of its DNA and constitute its reason of existence, always with the aim of creating value to its Clients’ activity.
Experience

Areas of Practice

Sectors

Desks

INOVATELLES
About Us
Activity
Team
Knowledge
Knowledge

Descubra em Tellex as notícias mais recentes da sociedade e em Conversas uma abordagem de natureza cultural, filosófica e estética sobre valores e conceitos fundamentais que caracterizam a identidade e ação da TELLES.
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Articles

Articles | 2025-09-19

TELLES About Tax | Set 2025

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A TELLES About Tax é uma publicação promovida pela TELLES, dedicada à análise das principais tendências e desenvolvimentos na área da Fiscalidade em Portugal.

Na edição de setembro de 2025, destacamos alguns temas com impacto prático e relevância jurídica, nomeadamente a venda de um quinhão hereditário, na qual esclarecemos que mesmo que a herança contenha apenas imóveis, não está sujeita a IRS. Já a venda de um imóvel concreto pertencente à herança indivisa é tributada. Esta distinção, muitas vezes ignorada ou mal compreendida, foi recentemente esclarecida pelo Supremo Tribunal Administrativo (STA), que uniformizou a jurisprudência em torno desta matéria.

Abordamos ainda as novidades sobre o regime de grupos de IVA proposto pelo Governo e o novo entendimento do STA quanto à taxa reduzida de 6% de IVA na reabilitação urbana, agora dependente da aprovação prévia de uma Operação de Reabilitação Urbana (ORU).

Leia a análise completa na TELLES About Tax | Set 2025 e acompanhe os desenvolvimentos mais relevantes em matéria fiscal.

TELLES About Tax | Setembro 2025

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