{"id":4552,"date":"2024-03-20T14:30:58","date_gmt":"2024-03-20T14:30:58","guid":{"rendered":"https:\/\/rfblegal.co.uk\/?post_type=insight&p=4552"},"modified":"2025-09-23T12:18:20","modified_gmt":"2025-09-23T12:18:20","slug":"imposto-de-selo-sobre-os-terrenos-isencao-para-habitacoes-multiplas-abolida-orcamento-2024","status":"publish","type":"insight","link":"https:\/\/rfblegal.co.uk\/pt\/percepcoes\/imposto-de-selo-sobre-os-terrenos-isencao-para-habitacoes-multiplas-abolida-orcamento-2024\/","title":{"rendered":"Imposto de selo sobre os terrenos: Supress\u00e3o da isen\u00e7\u00e3o para habita\u00e7\u00f5es m\u00faltiplas (Or\u00e7amento 2024)\u00a0"},"content":{"rendered":"

O Chanceler Jeremy Hunt anunciou oficialmente a aboli\u00e7\u00e3o do Multiple Dwelling Relief (MDR) para o Stamp Duty Land Tax (SDLT)<\/mark><\/em><\/a>, com efeitos a partir de 1 de junho de 2024. <\/p>\n\n\n\n

Para aqueles que j\u00e1 trocaram contratos at\u00e9 6 de mar\u00e7o de 2024, a isen\u00e7\u00e3o continuar\u00e1 a estar dispon\u00edvel, independentemente da data de conclus\u00e3o. No entanto, os contratos celebrados ap\u00f3s 6 de mar\u00e7o de 2024 s\u00f3 podem beneficiar do MDR se forem conclu\u00eddos antes de 1 de junho de 2024. <\/p>\n\n\n\n

O que \u00e9 o al\u00edvio de m\u00faltiplas habita\u00e7\u00f5es? <\/strong><\/p>\n\n\n\n

Introduzido em 2011, o Multiple Dwelling Relief (MDR) visava estimular o investimento em im\u00f3veis residenciais, refor\u00e7ando o sector do arrendamento institucional e da habita\u00e7\u00e3o, oferecendo uma isen\u00e7\u00e3o do Stamp Duty Land Tax (SDLT) para aquisi\u00e7\u00f5es m\u00faltiplas. <\/p>\n\n\n\n

O MDR funciona atrav\u00e9s da aplica\u00e7\u00e3o de taxas SDLT com base no pre\u00e7o m\u00e9dio de cada habita\u00e7\u00e3o e n\u00e3o no pre\u00e7o m\u00e9dio de cada habita\u00e7\u00e3o. valor total imput\u00e1vel<\/a>.  <\/mark><\/em><\/p>\n\n\n\n

Ao considerar o pre\u00e7o m\u00e9dio de cada habita\u00e7\u00e3o, o MDR permite que os investidores que compram v\u00e1rias propriedades residenciais paguem o SDLT sobre o pre\u00e7o m\u00e9dio de uma habita\u00e7\u00e3o. No entanto, os custos do SDLT s\u00e3o normalmente mais elevados quanto maior for o pre\u00e7o do im\u00f3vel, esta isen\u00e7\u00e3o conduziu a poupan\u00e7as significativas de SDLT<\/a>. <\/mark><\/em><\/p>\n\n\n\n

O MDR estava dispon\u00edvel para transac\u00e7\u00f5es de terrenos eleg\u00edveis em rela\u00e7\u00e3o \u00e0s seguintes aquisi\u00e7\u00f5es: <\/p>\n\n\n\n

1.At pelo menos duas ou mais habita\u00e7\u00f5es numa \u00fanica transa\u00e7\u00e3o<\/em><\/strong>; ou <\/p>\n\n\n\n

2.A habita\u00e7\u00e3o unifamiliar<\/em><\/strong> se for uma de v\u00e1rias transac\u00e7\u00f5es associadas.<\/em> <\/p>\n\n\n\n

Uma transa\u00e7\u00e3o \u2018ligada\u2019 \u00e9 quando duas ou mais transac\u00e7\u00f5es imobili\u00e1rias envolvem o mesmo comprador e vendedor (ou pessoas ligadas a eles)<\/a>.<\/mark><\/em> No entanto, \u00e9 de notar que a MDR n\u00e3o se aplica a propriedades de utiliza\u00e7\u00e3o mista\/comerciais. <\/p>\n\n\n\n

Ao adquirir propriedades adicionais, \u00e9 cobrada uma sobretaxa de 3% SDLT sobre cada propriedade residencial adicional. No entanto, existem isen\u00e7\u00f5es, tais como a aquisi\u00e7\u00e3o de uma habita\u00e7\u00e3o devido a acontecimentos da vida como a separa\u00e7\u00e3o ou o div\u00f3rcio. Al\u00e9m disso, os im\u00f3veis com utiliza\u00e7\u00e3o mista comercial e residencial, como apartamentos sobre lojas ou escrit\u00f3rios, est\u00e3o isentos da sobretaxa 3% SDLT. <\/p>\n\n\n\n

Por que raz\u00e3o foi suprimido o subs\u00eddio para habita\u00e7\u00f5es m\u00faltiplas? <\/strong><\/p>\n\n\n\n

Na sequ\u00eancia de um Consulta de 2021 sobre MDR<\/mark><\/em><\/a>, O HM Revenue & Customs (HMRC) efectuou um estudo que revelou que o MDR n\u00e3o apoiou nem teve um impacto significativo no mercado dos investidores imobili\u00e1rios residenciais.  <\/p>\n\n\n\n

O governo concluiu que, embora o MDR proporcionasse poupan\u00e7as de SDLT, a sua aplica\u00e7\u00e3o era subjectiva. Alguns compradores exploraram a isen\u00e7\u00e3o com \u201cpedidos incorrectos e abusivos\u201d, o que levou a que v\u00e1rios casos de MDR fossem levados ao tribunal fiscal.n <\/p>\n\n\n\n

O que \u00e9 que isto significa para o mercado imobili\u00e1rio?<\/strong> <\/p>\n\n\n\n

Prev\u00ea-se que a aboli\u00e7\u00e3o do subs\u00eddio para habita\u00e7\u00f5es m\u00faltiplas tenha um efeito profundo no investimento do sector<\/a>,<\/mark><\/em> de acordo com a British Property Federation. Embora esta altera\u00e7\u00e3o reduza a explora\u00e7\u00e3o de MDR, \u00e9 prov\u00e1vel que afecte negativamente os promotores e investidores genu\u00ednos que pretendem expandir as suas carteiras de propriedades. <\/p>\n\n\n\n

No entanto, o governo prev\u00ea um impacto macroecon\u00f3mico m\u00ednimo, uma vez que os investidores que compram pelo menos seis habita\u00e7\u00f5es podem continuar a beneficiar de taxas SDLT n\u00e3o residenciais mais baixas. <\/p>\n\n\n\n

Resta saber como esta decis\u00e3o ir\u00e1 moldar o mercado imobili\u00e1rio nos pr\u00f3ximos meses, com especula\u00e7\u00f5es sobre um potencial aumento de investidores que se apressam a concluir as compras antes do prazo de 1 de junho de 2024. <\/p>\n\n\n\n

<\/p>\n\n\n\n

Contacte os nossos Solicitadores de Imobili\u00e1rio Comercial<\/strong><\/h2>\n\n\n\n

<\/p>\n\n\n\n

Para mais informa\u00e7\u00f5es ou aconselhamento sobre quest\u00f5es de imobili\u00e1rio comercial, contactar\u00a0A<\/a><\/em>ssociate Solicitor Jane Kaprata<\/em><\/a>\u00a0sobre\u00a0020 8138 8129<\/a><\/em>\u00a0ou por correio eletr\u00f3nico em\u00a0j.kaprata@rfblegal.co<\/a><\/em>.uk<\/em>.<\/a>\u00a0<\/p>","protected":false},"author":2,"featured_media":5207,"parent":0,"menu_order":0,"template":"","format":"standard","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[19],"tags":[],"class_list":["post-4552","insight","type-insight","status-publish","format-standard","has-post-thumbnail","hentry","category-residential-property"],"acf":[],"aioseo_notices":[],"yoast_head":"\nStamp Duty Land Tax: Multiple Dwelling Relief Abolished - RFB Legal<\/title>\n<meta name=\"description\" content=\"The impact of abolishing Multiple Dwelling Relief on Stamp Duty Land Tax: Learn its implications for property investors and developers.\" \/>\n<meta name=\"robots\" content=\"index, nofollow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/rfblegal.co.uk\/pt\/percepcoes\/imposto-de-selo-sobre-os-terrenos-isencao-para-habitacoes-multiplas-abolida-orcamento-2024\/\" \/>\n<meta property=\"og:locale\" content=\"pt_PT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Stamp Duty Land Tax: Multiple Dwelling Relief Abolished - 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