Our partner António Schwalbach, interviewed by Expresso, commented on the Government’s proposal regarding real estate taxation. Regarding the IRS, he clarified that, unless otherwise specified, the proposal to reduce the flat-rate IRS from 25% to 10% (for rents up to €2,300) applies to both new and existing contracts between 2026 and 2029, exclusively for residential rentals.

At Spear Legal, we assist landlords and investors in assessing their eligibility for this scheme.

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IRS drops to 10% for all landlords with “moderate” rents, not just for new contracts – Expresso