All ALs covered by the legislation and with a license valid on December 31, 2023, will pay CEAL this year.<\/p>\n\n
Incidence exclusions<\/strong><\/p>\n\n Tax exemption<\/strong><\/p>\n\n The specific case of autonomous regions<\/strong><\/p>\n\n The autonomous regions of Madeira and the Azores were given the opportunity to define the territories that are excluded from applying the CAEL.<\/p>\n\n Very recently, Regional Legislative Decree No. 1\/2024\/A, of May 3, was published by the Legislative Assembly of the Autonomous Region of the Azores, which \u201cproceeds to the exclusion of properties located in the Autonomous Region of the Azores<\/strong> of the objective incidence of the extraordinary contribution on apartments and accommodation establishments integrated into an autonomous fraction of a building in local accommodation (CEAL)\u201d.<\/p>\n\n Now, it has been decided by decree that properties located in the Autonomous Region of the Azores are excluded from CEAL.<\/p>\n\n Deadline for submission of declaration and payment<\/strong><\/p>\n\n The contribution is paid by the taxpayer, through an official model declaration, the deadline for which ends on June 20th and the respective payment must be made by June 25th.<\/p>\n\n Applicable fee<\/strong><\/p>\n\n The rate applicable to the tax base (variable) is 15%.<\/p>\n\n The tax base on which the 15% CEAL applies is calculated through the combination of three factors: the economic coefficient of local accommodation (CE) and the urban pressure coefficient (CPU) to the gross private area of \u200b\u200bthe property (ABP) applied to the gross area of \u200b\u200blocal accommodation.<\/p>\n\n Passive subject<\/strong><\/p>\n\n The CEAL debtor is the holder of the AL license, there is, however, subsidiary responsibility of the property owner<\/strong>.<\/p>\n\n Therefore, be aware that, even if doubts arise regarding the constitutionality of the CEAL and the contours in which it was designed, namely due to violation of the principles of adequacy, proportionality and taxation based on real income and contributory capacity, if you are not the license holder, you may still be responsible for paying the CEAL, if the license holder fails to pay and if you are the owner where that AL is exploited<\/strong>.<\/p>\n\n Find out how you can react, if you are notified to pay CEAL, by contacting the CRS team.<\/p>\n\n Telmo Guerreiro Semi\u00e3o, Natacha Branquinho, \n
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