Stamp Tax – New emergency measures after storm "Kristin"

In brief

Draft Bill No. 59/XVI/1.ª has been published to create an exceptional regime for the municipalities affected by Storm "Kristin." 

Among the various proposed measures, a stamp tax exemption is provided for the use of credit and constitution of guarantees, as well as for credit restructuring or refinancing operations under moratorium, within the scope of operations covered by Decree-Law No. 31-B/2026 of 5 February, that establishes a moratorium on loans for families and businesses affected by Storm "Kristin". The exemption applies to the tax levied on the extension of credit terms, suspension of principal or interest repayment, capitalization of accrued interest, and extension or adjustment of guarantees. 

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