Local Accommodation: End of the Extraordinary Contribution Is Already in Effect
In September 2024, the Local Lodging (AL) market in Portugal underwent significant changes, with the repeal of the extraordinary tax that had been applied to the sector. With the entry into force of Decree-Law 57/2024, published in the Official Gazette on September 10, some of the tax measures most contested by AL owners were withdrawn. In addition, the diploma also introduces changes in terms of IRS, which aim to facilitate the geographical mobility of taxpayers.