Want to create an interactive transcript for this episode?
Podcast: Offshore Tax with HTJ.tax
Episode: When Does Stamp Duty Apply To Gifts From Non-Residents In Portugal?
Description: Gifts involving non-residents often raise a key question: does Portugal tax the gift because the recipient lives there? In this episode, we clarify when Portuguese Stamp Duty applies to gifts from non-residents—and when it does not.🔎 What You’ll Learn in This Episode:1️⃣ The Decisive Factor: Asset LocationUnder Articles 1(1) and 4(3) of the Código do Imposto do Selo, Portuguese Stamp Duty applies only if the gifted asset is located in Portugal.➡️ The location of the asset, not the residence of the donor or recipient, is the primary connecting factor.2️⃣ Gifts...