On October 6th,Portuguese Law 56/2023 was published, implementing, among others, changes to the registration of Local Accommodation (AL).
The new law better known as "More Housing" addresses several policies for housing, which includes specific measures for the Local Accommodation sector((AL).
In this article, we summarize the main changes.
Proof of AL registration
No prazo de 2 meses (até dia 7 de dezembro), os titulares do registo de Alojamento Local são obrigados a efetuar prova, através da apresentação de uma declaração contributiva, por exemplo IES, IRS, IRC ou IVA*.
This communication must be made on the RNAL platform – National Registry of Local Accommodation, through the Electronic Single Counter.
Failure to comply this duty will lead to the cancellation of the AL registration, by decision of the mayor of the territorially competent municipality.
* We advisethose who have organized accounting a to presente the IES, since the local accommodation activity may not be the main activity and through the IES it is possible to record the income separated by the activity carried out.
Note: If the local accommodation activity is carried out in own and permanent housing and does not exceed 120 days per year, it is not necessary to prove the activity.
How to Perform the AL Registration Proof
Validity of AL records
Registrations issued until 7 October 2023: remains valid and will be reviewed in 2023. By decision of the municipality, it may be renewed for periods of 5 years.
Registrations issued after October 7, 2023: are valid for 5 years. They have to be renewed after this period.
The first renewal is counted from the date of issue of the opening ticket to the public.
CEAL was created, an extraordinary contribution that is levied on apartments and lodging establishments integrated in an autonomous fraction of a building allocated toAL with reference to a December 31 of each calendar year.
The taxable base is constituted by the application of the economic coefficient of the AL and the urban pressure coefficient to the gross private area area of the residential properties, on which the CEAL is levied. The applicable rate of assessment is 15%.
Suspension of new AL registrations
The issuance of new registrations of Local Accommodations is suspended until December 31, 2030 for apartments or accommodation establishments integrated in an autonomous fraction of a property, such as rooms.
Except for for inland territories, Autonomous Regions, municipalities in which housing shortages have not been declared declared or properties included in the ReviveNature Fund and housing.
Transmission of AL records
Ownership of the registration is non-transferable.
Therefore, the registration will expire when there is:
- Assignment of quotas
- Space Climbing
Note: This provision does not apply in cases of succession.
Role of the condominium in Local Accommodation
In case of activity of LA is carried out in an autonomous fraction of a building, the meeting of co-owners, by resolution of at least two-thirds of the total value of the building, may oppose the exercise of that activity .
Except when there is a constitutive title that provides for the use of the fraction for these purposes or there has been, by resolution of the joint owners' meeting, the use of the fraction for the exercise of the fraction of AL.
The registration of local accommodation in a fraction of local accommodation can also only happen by unanimous decision of the condominium.