{"id":3432,"date":"2026-03-16T20:40:28","date_gmt":"2026-03-16T20:40:28","guid":{"rendered":"https:\/\/prime-legalfirm.com\/?p=3432"},"modified":"2026-03-16T20:40:32","modified_gmt":"2026-03-16T20:40:32","slug":"%e8%ae%a1%e5%88%92%e6%8f%90%e9%ab%98%e8%91%a1%e8%90%84%e7%89%99%e9%9d%9e%e5%b1%85%e6%b0%91%e8%b4%ad%e6%88%bf%e8%80%85%e7%9a%84%e6%88%bf%e4%ba%a7%e8%bd%ac%e8%ae%a9%e7%a8%8e-imt%ef%bc%8c%e5%9b%a0","status":"publish","type":"post","link":"https:\/\/prime-legalfirm.com\/zh\/o-aumento-planeado-do-imt-para-compradores-nao-residentes-em-portugal-porque-antecipar-a-escritura-pode-permitir-poupar\/","title":{"rendered":"\u8461\u8404\u7259\u8a08\u5283\u63d0\u9ad8\u975e\u5c45\u6c11\u8cfc\u5c4b\u8005\u7684\u623f\u7522\u8f49\u8b93\u7a05 (IMT)\uff1a\u70ba\u4ec0\u9ebc\u5118\u65e9\u7c3d\u623f\u5951\u53ef\u4ee5\u7701\u9322"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\u8461\u8404\u7259\u5df2\u9812\u5e03\u4e00\u9805\u6cd5\u5f8b\uff0c\u6388\u6b0a\u653f\u5e9c\u5728180\u5929\u5167\u5236\u5b9a\u4e00\u7cfb\u5217\u8207\u4f4f\u623f\u76f8\u95dc\u7684\u8ca1\u653f\u63aa\u65bd\u3002\u9019\u9805\u6539\u9769\u7684\u76ee\u6a19\u5f88\u660e\u78ba\uff1a\u900f\u904e\u6fc0\u52f5\u623f\u5c4b\u5efa\u8a2d\u3001\u6539\u9020\u548c\u9577\u671f\u79df\u8cc3\uff0c\u589e\u52a0\u4f4f\u623f\u4f9b\u61c9\u4e26\u63d0\u9ad8\u4f4f\u623f\u53ef\u8ca0\u64d4\u6027\uff1b\u540c\u6642\uff0c\u5229\u7528\u7279\u5b9a\u7684\u8ca1\u653f\u5de5\u5177\u6291\u5236\u67d0\u4e9b\u5e02\u5834\u9818\u57df\u4e2d\u88ab\u8a8d\u70ba\u6703\u5f15\u767c\u901a\u81a8\u7684\u9700\u6c42\u6a21\u5f0f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u5728\u6b64\u80cc\u666f\u4e0b\uff0c\u5176\u4e2d\u4e00\u9805\u63aa\u65bd\u662f\u63d0\u9ad8\u975e\u5c45\u6c11\u8cfc\u5c4b\u8005\u7684\u623f\u5730\u7522\u91cd\u50f9\u8f49\u8b93\u5e02\u653f\u7a05\uff08IMT\uff09\uff0c\u5305\u62ec\u5c0d\u8cfc\u8cb7\u81ea\u4f4f\u623f\u7522\u7684\u975e\u5c45\u6c11\u5be6\u65bd7.5%\u7684\u56fa\u5b9aIMT\u7a05\u7387\u3002\u9019\u4e26\u975e\u6700\u7d42\u7684IMT\u6cd5\u6848\uff0c\u800c\u662f\u653f\u5e9c\u5728\u4e0a\u8ff0\u671f\u9650\u5167\u6279\u51c6\u76f8\u95dc\u5be6\u65bd\u7d30\u5247\u7684\u6cd5\u5f8b\u6388\u6b0a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u5c0d\u65bc\u6709\u8cfc\u5c4b\u8a08\u756b\u7684\u975e\u5c45\u6c11\u5916\u570b\u8cb7\u5bb6\u4f86\u8aaa\uff0c\u4e3b\u8981\u8cc7\u8a0a\u662f\u5be6\u969b\u7684\uff1a\u5982\u679c\u4f60\u7684\u7522\u6b0a\u904e\u6236\u53ef\u4ee5\u52a0\u5feb\u8fa6\u7406\uff0c\u4f60\u5c31\u53ef\u4ee5\u907f\u514d\u672a\u4f86\u9069\u7528\u7d71\u4e00\u7a05\u7387\u2014\u2014\u5c24\u5176\u662f\u5728\u4e2d\u7b49\u50f9\u503c\u7684\u8cfc\u623f\u4e2d\uff0c\u76ee\u524d\u7684\u623f\u7522\u8f49\u8b93\u7a05 (ITBI) \u7a05\u7387\u8868\u53ef\u80fd\u6703\u5c0e\u81f4\u7a05\u7387\u9060\u4f4e\u65bc 7.5%\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6216\u8005\uff0c\u61c9\u8a72\u63d0\u51fa\u4ec0\u9ebc\u65b9\u6848\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u6839\u64da\u653f\u5e9c\u7684\u63d0\u8b70\uff08\u64da\u5831\u9053\uff09\uff0c\u975e\u5c45\u6c11\u8cfc\u8cb7\u57ce\u5e02\u623f\u7522\u6216\u7528\u65bc\u5c45\u4f4f\u7684\u7368\u7acb\u55ae\u5143\uff0c\u5c07\u59cb\u7d42\u6309 7.5% \u7684\u7a05\u7387\u7e73\u7d0d\u623f\u7522\u8f49\u8b93\u7a05 (IMT)\uff0c\u6c92\u6709\u8c41\u514d\u6216\u6e1b\u514d\uff0c\u5118\u7ba1\u53ef\u80fd\u5b58\u5728\u67d0\u4e9b\u7279\u5b9a\u4f8b\u5916\u60c5\u6cc1\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6700\u7d42\u6cd5\u5f8b\u4e2d\u53ef\u80fd\u5305\u542b\u7684\u4f8b\u5916\u60c5\u6cc1\u3002<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u64da\u76ee\u524d\u53ef\u7372\u5f97\u7684\u4fe1\u606f\uff0c\u8a72\u7acb\u6cd5\u65b9\u6848\u53ef\u80fd\u5305\u542b\u4e00\u4e9b\u76f8\u95dc\u7684\u4f8b\u5916\u60c5\u6cc1\u2014\u2014\u9019\u5f88\u91cd\u8981\uff0c\u56e0\u70ba\u5b83\u5011\u53ef\u80fd\u6703\u5f71\u97ff\u898f\u5283\u7b56\u7565\uff0c\u4e26\u4e14\u5728\u67d0\u4e9b\u60c5\u6cc1\u4e0b\uff0c\u5141\u8a31\u90e8\u5206\u9000\u9084\u5df2\u7e73\u7d0d\u7684\u7a05\u6b3e\uff1a<\/p>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u5df2\u7d93\u662f\u8461\u8404\u7259\u7684\u7a05\u52d9\u5c45\u6c11\uff08\u4f8b\u5982\uff0c\u5728 12 \u500b\u6708\u5167\u6eff\u8db3 183 \u5929\u898f\u5247\u6216 IRS \u6cd5\u898f\u4e2d\u898f\u5b9a\u7684\u5176\u4ed6\u60c5\u6cc1\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5728\u53d6\u5f97\u623f\u7522\u5f8c\u7684\u5169\u5e74\u5167\u6210\u70ba\u7a05\u52d9\u5c45\u6c11\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u516d\u500b\u6708\u5167\u5c07\u8a72\u623f\u7522\u7528\u65bc\u4f4f\u5b85\u51fa\u79df\uff0c\u79df\u91d1\u4e0d\u5f97\u8d85\u904e\u6240\u8b02\u7684\u300c\u9069\u4e2d\u79df\u91d1\u300d\uff08\u53c3\u8003\u6bcf\u6708 2,300 \u6b50\u5143\uff09\uff0c\u5728\u524d\u4e94\u5e74\u5167\uff0c\u79df\u7d04\u81f3\u5c11\u7dad\u6301 36 \u500b\u6708\uff0c\u7121\u8ad6\u662f\u5426\u9023\u7e8c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u5982\u679c\u767c\u751f\u7b2c (2) \u6216 (3) \u9805\u60c5\u6cc1\u4e4b\u4e00\uff0c\u5247\u53ef\u4ee5\u5411\u7a05\u52d9\u6a5f\u95dc\u7533\u8acb\u9000\u6b3e\uff0c\u9000\u6b3e\u91d1\u984d\u70ba\u5df2\u7e73\u7d0d\u7684 IMT \u8207\u6309\u6b63\u5e38 IMT \u8868\u683c\u8a08\u7b97\u6240\u5f97\u7684 IMT \u4e4b\u9593\u7684\u5dee\u984d\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u70ba\u4ec0\u9ebc\u6642\u6a5f\u5f88\u91cd\u8981\uff1a\u6210\u672c\u7bc4\u4f8b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\uff08\u73fe\u884cIMT\u7a05\u7387\u82077.5%\u7684\u56fa\u5b9a\u7a05\u7387\u6bd4\u8f03\uff09<\/p>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u4ee5\u4e0b\u662f\u6839\u64da\u81ea 2026 \u5e74 1 \u6708 1 \u65e5\u8d77\uff08\u8461\u8404\u7259\u5927\u9678\uff09\u751f\u6548\u7684\u5b98\u65b9 IMT\uff08\u623f\u7522\u8f49\u8b93\u7a05\uff09\u5be6\u8e10\u8868\uff08\u8868 III\uff09\u63d0\u4f9b\u7684\u7bc4\u4f8b\uff0c\u9069\u7528\u65bc\u7528\u65bc\u5c45\u4f4f\u7684\u623f\u7522\uff0c\u901a\u5e38\u9069\u7528\u65bc\u975e\u5c45\u6c11\u7684\u8cfc\u7f6e\uff0c\u9019\u4e9b\u8cfc\u7f6e\u4e0d\u88ab\u8996\u70ba\u300c\u81ea\u6709\u548c\u6c38\u4e45\u4f4f\u6240\u300d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\uff08\u5169\u7a2e\u60c5\u6cc1\u4e0b\u5747\u9069\u75280.8%\u7684\u5370\u82b1\u7a05\uff0c\u56e0\u6b64\u6bd4\u8f03\u50c5\u95dc\u6ce8\u9032\u53e3\u7a05\u3002\uff09<\/em><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u7bc4\u4f8b 1 \u2014 \u8cfc\u8cb7\u50f9\u683c\uff1a30 \u842c\u6b50\u5143<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>IMT\u5be6\u969b<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">30 \u842c\u6b50\u5143\u5c6c\u65bc 7% \u7684\u908a\u969b\u7a05\u7387\u6a94\uff0c\u53ef\u5408\u6cd5\u6263\u9664 9,394.50 \u6b50\u5143\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IMT\u5230\u671f\uff1a<br>\uff08300,000 \u6b27\u5143 \u00d7 7%\uff09\u2212 9,394.50 \u6b27\u5143 = <strong>\u20ac11.605,50<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u672a\u4f86\u56fa\u5b9a\u5229\u73877.5%\uff08\u63d0\u6848\uff09<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IMT = \u20ac300,000 \u00d7 7.5% = <strong>\u20ac22.500,00<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4e0d\u540c\u4e4b\u8655\uff1a<\/strong><br>\u6839\u636e\u672a\u6765\u7684\u6cd5\u5f8b\uff0c\u4e70\u65b9\u5c06\u652f\u4ed8 <strong>+\u20ac10.894,50<\/strong>.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u7bc4\u4f8b 2 \u2014 \u8cfc\u8cb7\u50f9\u683c\uff1a50 \u842c\u6b50\u5143<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>IMT\u5be6\u969b<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">500,000 \u6b27\u5143\u5c5e\u4e8e<strong>8%<\/strong>\u8fb9\u9645\u7a0e\u7387\u6863\uff0c\u53ef\u4eab\u53d7<strong>12,699.89 \u6b27\u5143<\/strong>\u7684\u6cd5\u5b9a\u6263\u9664\u989d\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IMT\u5230\u671f\uff1a<br>(500,000 \u6b27\u5143 \u00d7 8%) \u2212 12,699.89 \u6b27\u5143 = <strong>\u20ac27.300,11<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u672a\u4f86\u56fa\u5b9a\u5229\u7387\u70ba7.5%<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IMT = \u20ac500,000 \u00d7 7.5% = <strong>\u20ac37.500,00<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4e0d\u540c\u4e4b\u8655\uff1a<\/strong><br>\u6839\u64da\u65b0\u6cd5\u5f8b\uff0c\u984d\u5916\u6210\u672c\u5c07\u662f <strong>+\u20ac10.199,89<\/strong>.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u4f8b3\uff0d\u8cfc\u8cb7\u50f9\u683c\uff1a1,000,000\u6b50\u5143<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>IMT\u5be6\u969b<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u8a72\u91d1\u984d\u9069\u7528 6% \u7684\u908a\u969b\u7a05\u7387\uff0c\u4e14\u4e0d\u6263\u9664\u4efb\u4f55\u8cbb\u7528\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IMT\u5230\u671f\uff1a<br>1,000,000 \u6b27\u5143 \u00d7 6% = <strong>\u20ac60.000,00<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u672a\u4f86\u56fa\u5b9a\u5229\u7387\u70ba7.5%<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IMT = \u20ac1,000,000 \u00d7 7.5% = <strong>\u20ac75.000,00<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4e0d\u540c\u4e4b\u8655\uff1a<\/strong><br>\u984d\u5916\u6210\u672c\u5c07\u662f <strong>+\u20ac15.000,00<\/strong>.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u8cfc\u8cb7\u50f9\u683c<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>IMT \u5be6\u969b\u503c\uff08\u6f38\u9032\u8868\uff09<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>IMT\u672a\u4f86\u63d0\u6848\uff087.5%\uff09<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u4e0d\u540c\u4e4b\u8655<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\u20ac300.000<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u20ac11.605,50<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u20ac22.500,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u20ac10.894,50<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\u20ac500.000<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u20ac27.300,11<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u20ac37.500,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u20ac10.199,89<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\u20ac1.000.000<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u20ac60.000,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u20ac75.000,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u20ac15.000,00<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u8cb7\u5bb6\u9808\u77e5\uff1a\u9700\u8981\u6e96\u5099\u4e9b\u4ec0\u9ebc<\/h3>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u6aa2\u67e5\u60a8\u662f\u5426\u88ab\u8996\u70ba\u7a05\u52d9\u4e0a\u7684\u975e\u5c45\u6c11\uff0c\u4ee5\u53ca\u662f\u5426\u6709\u4efb\u4f55\u4f8b\u5916\u60c5\u6cc1\u5be6\u969b\u9069\u7528\uff08\u7279\u5225\u662f\u5982\u679c\u60a8\u8a08\u5283\u6539\u8b8a\u5c45\u4f4f\u5730\u6216\u63a1\u53d6\u4e2d\u7b49\u6536\u5165\u79df\u8cc3\u7b56\u7565\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u8acb\u7acb\u5373\u8aee\u8a62\u60a8\u7684\u5f8b\u5e2b\uff0c\u4ee5\u4e86\u89e3\u662f\u5426\u53ef\u4ee5\u63d0\u524d\u7c3d\u7f72\u623f\u5951\uff08\u6216\u8207\u8ce3\u65b9\u6216\u958b\u767c\u5546\u8a2d\u5b9a\u5408\u7d04\u671f\u9650\uff09\u3002\u653f\u5e9c\u6709180\u5929\u7684\u7acb\u6cd5\u671f\u9650\uff0c\u9019\u610f\u5473\u8457\u65b0\u6cd5\u5f8b\u7684\u751f\u6548\u6642\u9593\u53ef\u80fd\u6bd4\u8a31\u591a\u8cfc\u5c4b\u8005\u9810\u671f\u7684\u8981\u65e9\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u5982\u679c\u60a8\u5e0c\u671b\u4eab\u53d7\u5176\u4e2d\u4e00\u9805\u4f8b\u5916\uff0c\u8acb\u505a\u597d\u6587\u4ef6\u548c\u73fe\u91d1\u6d41\u91cf\u554f\u984c\u7684\u6e96\u5099\uff1a\u6240\u8ff0\u7cfb\u7d71\u53ef\u80fd\u6d89\u53ca\u5148\u652f\u4ed8\u8f03\u9ad8\u7684\u7a05\u6b3e\uff0c\u7136\u5f8c\u518d\u7533\u8acb\u9000\u6b3e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph 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