Joana Maldonado Reis analyses the application of the reduced VAT rate to urban rehabilitation
Joana Maldonado Reis has authored an opinion article in Jornal de Negócios on the application of the reduced VAT rate in the context of urban rehabilitation, and the impact of legislative and interpretative developments in this area.
In the article, entitled “VAT in rehabilitation: can the spell backfire?”, the lawyer analyses the framework of item 2.23 of List I annexed to the VAT Code, particularly in the period prior to the entry into force of the Mais Habitação package in October 2023. Joana Maldonado Reis highlights the importance of the reduced 6% rate as a tool to promote urban rehabilitation, as well as the legitimate expectations created among economic operators who structured investments, contracts and financial models on the basis of this regime.
Read the full article here.
