{"id":8582,"date":"2025-08-25T17:24:57","date_gmt":"2025-08-25T16:24:57","guid":{"rendered":"https:\/\/onelegal.pt\/?p=8582"},"modified":"2025-08-25T17:26:24","modified_gmt":"2025-08-25T16:26:24","slug":"portugal-portaria-n-o-106-2025-1-com-efeitos-desde-1-de-agosto-de-2025-aprova-a-comunicacao-do-locatario-ou-sublocatario-cls","status":"publish","type":"post","link":"https:\/\/onelegal.pt\/pt-pt\/blog-pt-pt\/portugal-portaria-n-o-106-2025-1-com-efeitos-desde-1-de-agosto-de-2025-aprova-a-comunicacao-do-locatario-ou-sublocatario-cls\/","title":{"rendered":"Portugal | Portaria n.\u00ba 106\/2025\/1, com efeitos desde 1 de agosto de 2025, aprova a \u00abComunica\u00e7\u00e3o do Locat\u00e1rio ou Sublocat\u00e1rio (CLS)\u00bb"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"8582\" class=\"elementor elementor-8582\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element 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swiper\">\n\t\t\t\t<div class=\"swiper-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/onelegal.pt\/wp-content\/uploads\/2025\/08\/Blog-2025-08-25-PT.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-slideshow=\"516be33\" data-elementor-lightbox-title=\"Blog 2025 08 25 PT\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6ODU4NiwidXJsIjoiaHR0cHM6XC9cL29uZWxlZ2FsLnB0XC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI1XC8wOFwvQmxvZy0yMDI1LTA4LTI1LVBULnBuZyIsInNsaWRlc2hvdyI6IjUxNmJlMzMifQ%3D%3D\" data-elementor-lightbox-video=\"\">\t\t<div class=\"elementor-carousel-image\" role=\"img\" aria-label=\"Blog 2025 08 25 PT\" style=\"background-image: url(&#039;https:\/\/onelegal.pt\/wp-content\/uploads\/2025\/08\/Blog-2025-08-25-PT.png&#039;)\">\n\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"elementor-custom-embed-play\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-play\"><\/i>\t\t\t\t\t<span class=\"elementor-screen-only\">Play<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5781a55 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5781a55\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b13b9ed\" data-id=\"b13b9ed\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5b02df7 elementor-widget elementor-widget-heading\" data-id=\"5b02df7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 15-07-2024 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h3 class=\"elementor-heading-title elementor-size-default\">25\/08\/2025<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e4e4d8 elementor-widget elementor-widget-heading\" data-id=\"2e4e4d8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Portugal | Portaria n.\u00ba 106\/2025\/1, com efeitos desde 1 de agosto de 2025, aprova a \u00abComunica\u00e7\u00e3o do Locat\u00e1rio ou Sublocat\u00e1rio (CLS)\u00bb<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b17eebf elementor-author-box--align-left elementor-author-box--image-valign-middle elementor-author-box--layout-image-left elementor-author-box--avatar-yes elementor-author-box--name-yes elementor-author-box--biography-yes elementor-author-box--link-no elementor-widget elementor-widget-author-box\" data-id=\"b17eebf\" data-element_type=\"widget\" data-widget_type=\"author-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/onelegal.pt\/wp-content\/plugins\/pro-elements\/assets\/css\/widget-theme-elements.min.css\">\t\t<div class=\"elementor-author-box\">\n\t\t\t\t\t\t\t<div  class=\"elementor-author-box__avatar\">\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/onelegal.pt\/wp-content\/uploads\/2022\/01\/cropped-onelegal-onepeople-4-300x300.jpg\" alt=\"Picture of Rui Amendoeira\" loading=\"lazy\">\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"elementor-author-box__text\">\n\t\t\t\t\t\t\t\t\t<div >\n\t\t\t\t\t\t<span class=\"elementor-author-box__name\">\n\t\t\t\t\t\t\tRui Amendoeira\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-author-box__bio\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-181dd8d elementor-widget elementor-widget-text-editor\" data-id=\"181dd8d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 15-07-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>Os locadores e sublocadores t\u00eam a obriga\u00e7\u00e3o de comunicar \u00e0 Autoridade Tribut\u00e1ria e Aduaneira (AT) a celebra\u00e7\u00e3o, altera\u00e7\u00e3o, ou cessa\u00e7\u00e3o de contratos de arrendamento e subarrendamento, ou, no caso de promessa, da disponibiliza\u00e7\u00e3o do bem locado, nos termos e prazos previstos no artigo 60.\u00ba, n.os 1 e 2, do C\u00f3digo do Imposto do Selo (IS), atrav\u00e9s da Declara\u00e7\u00e3o de Modelo 2 do IS, bem como proceder ao pagamento do imposto que for devido.<\/p><p>Com a Lei n.\u00ba 56\/2023, de 6 de outubro, foram aprovadas medidas no \u00e2mbito da habita\u00e7\u00e3o, tendo sido alterado o artigo 60.\u00ba do C\u00f3digo do Imposto de Selo, conferindo aos locat\u00e1rios e sublocat\u00e1rios a possibilidade de comunicarem os contratos de arrendamento, subarrendamento e respetivas promessas, bem com as suas altera\u00e7\u00f5es e cessa\u00e7\u00e3o, sempre que os locadores e sublocadores n\u00e3o cumpram a sua obriga\u00e7\u00e3o atempadamente, atrav\u00e9s de declara\u00e7\u00e3o de modelo oficial.<\/p><p>A Portaria n.\u00ba 106\/2025\/1 tem como objetivo aprovar a declara\u00e7\u00e3o de comunica\u00e7\u00e3o de contratos de arrendamento prevista no n.\u00ba 4 do artigo 60.\u00ba do C\u00f3digo do IS, isto \u00e9, a \u00abComunica\u00e7\u00e3o do Locat\u00e1rio ou Sublocat\u00e1rio (CLS)\u00bb, procedendo \u00e0 respetiva regulamenta\u00e7\u00e3o.<\/p><p>A CLS tem natureza facultativa, podendo ser apresentada a partir do dia seguinte ao termo do prazo previsto no n.\u00ba 2 do artigo 60.\u00ba do C\u00f3digo do IS. A CLS \u00e9 exclusivamente apresentada por transmiss\u00e3o eletr\u00f3nica de dados, atrav\u00e9s do Portal das Finan\u00e7as, ap\u00f3s autentica\u00e7\u00e3o dos locat\u00e1rios ou sublocat\u00e1rios.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b231f4c elementor-widget elementor-widget-heading\" data-id=\"b231f4c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">SHARE<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a8440de elementor-share-buttons--view-icon elementor-share-buttons--skin-minimal elementor-share-buttons--shape-circle elementor-share-buttons--color-custom elementor-grid-0 elementor-widget elementor-widget-share-buttons\" data-id=\"a8440de\" data-element_type=\"widget\" data-widget_type=\"share-buttons.default\">\n\t\t\t\t<div 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twitter\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-twitter\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_linkedin\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on linkedin\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-linkedin\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_whatsapp\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on whatsapp\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-whatsapp\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Other Posts Play Os locadores e sublocadores t\u00eam a obriga\u00e7\u00e3o de comunicar \u00e0 Autoridade Tribut\u00e1ria e Aduaneira (AT) a celebra\u00e7\u00e3o, altera\u00e7\u00e3o, ou cessa\u00e7\u00e3o de contratos de arrendamento e subarrendamento, ou, no caso de promessa, da disponibiliza\u00e7\u00e3o do bem locado, nos termos e prazos previstos no artigo 60.\u00ba, n.os 1 e 2, do C\u00f3digo do Imposto [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":8584,"comment_status":"open","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[39,67],"tags":[],"class_list":["post-8582","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-pt-pt","category-novidades"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Portugal | Portaria n.\u00ba 106\/2025\/1, com efeitos desde 1 de agosto de 2025, aprova a \u00abComunica\u00e7\u00e3o do Locat\u00e1rio ou Sublocat\u00e1rio (CLS)\u00bb - OneLegal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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