Given that the new Monthly Stamp Duty Declaration introduced a profound change to the Stamp Duty declaration and payment model, it was necessary to accommodate its adaptation to the systems of taxable persons.

Considering the period of adaptation and the constraints caused by the pandemic, in terms of human resources and technical and computer challenges, Dispatch no. 224/2021-XXII, of July 8, 2021, of the Secretary of State for Fiscal Affairs was published which determines that the Monthly Stamp Duty Returns submitted with “mere errors” can be replaced by the end of 2021, without any penalty (fines and interest).


For additional details please contact us: gabinete.juridico@aip.pt.