The new measures include, for example, the abolition of the extraordinary contribution and the creation of a new mediator role.
The following changes:
The aim of the executive, according to Prime Minister António Leitão Amaro, is to ensure “a balance of the different interests between property owners, investors in local accommodation, home owners and those looking for housing”. He highlights the “decentralization of decision-making and regulation” of AL activities and the “reparation of the mistakes of the previous government, which punished an investment important for our cities and the national territory” as “essential principles” of the new measures.
The Minister acknowledges that “in many areas it is necessary to regulate local accommodation”, but notes that this regulation must be “differentiated” and “local” and that a “compromise between the different interests” must be maintained.
Changes to on-site accommodation
Revocation of the extraordinary contribution
The diploma repeals the extraordinary 15% contribution on local accommodation, one of the most controversial measures of the Mais Habitação package approved by the previous socialist government. The measure is retroactive to December 31, 2023.
Repeal of the ageing coefficient
In addition, the ageing coefficient applicable to local accommodation establishments for the purpose of paying the municipal property tax (IMI) is abolished.
Condominiums lose powers and councils decide again
Condominium owners may continue to oppose local accommodation, but must base their objection on “repeated and proven acts that disrupt the normal use of the building, as well as acts that cause inconvenience and affect the other condominium owners.”
At the same time, homeowners’ associations, which can currently refuse local accommodation in residential buildings with two-thirds of the share (corresponding to the number of homeowners), will in future have to apply for “a decision from the President of the local municipal council”.
At the same time, the mayor cannot immediately order the deletion of the local accommodation registration and “call on the parties to reach an agreement”.
In effect, the decision-making power over whether to end municipal accommodation in residential buildings would then once again lie with the municipalities.
Creation of a mediator for local accommodation
The idea is that the municipal regulations can provide for the appointment of a mediator to assist the municipality in settling disputes between residents, owners of AL facilities and apartment owners and that the negotiations result in a report containing proposals for measures and solutions.
The Portuguese Association of Condominium Management and Administration Companies (APEGAC) supports the creation of a local accommodation mediator, but considers that this should be mandatory and not optional in municipalities with greater activity.
“I think the creation of mediation is positive, although ideally it would not only be recommended but mandatory for municipalities with a certain number of homes,” APEGAC President Vítor Amaral told Lusa.
The same legislation will facilitate the tax exemption of capital gains made from the sale of a house and reinvested in the purchase of a permanent home. In addition, workers who move more than 100 km away will be able to deduct the cost of the new rent from the property income generated.
