On October 7th, 2023, Law no. 56/2023 of October 6th entered into force. It is part of the Mais Habitação Programme and makes significant legislative changes to the housing sector, including local accommodation (AL).
Expiry of inactive registration
Within two months from the date of entry into force of this law, AL license holders must make proof of their actual activity, i.e., that they are continuing to operate the business, by submitting a tax return.
Failure to comply with this obligation will result in the cancellation of the registration.
This obligation does not apply to local accommodation in the permanent home if the operation does not exceed 120 days per year.
