{"id":44767,"date":"2025-03-25T16:59:07","date_gmt":"2025-03-25T15:59:07","guid":{"rendered":"https:\/\/crs-advogados.com\/legal-alert-new-ordinance-allows-tenants-to-communicate-lease-agreements\/"},"modified":"2025-03-31T12:59:50","modified_gmt":"2025-03-31T11:59:50","slug":"legal-alert-new-ordinance-allows-tenants-to-communicate-lease-agreements","status":"publish","type":"post","link":"https:\/\/crs-advogados.com\/en\/legal-alert-new-ordinance-allows-tenants-to-communicate-lease-agreements\/","title":{"rendered":"Legal Alert | New Ordinance Allows Tenants to Communicate Lease Agreements"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"44767\" class=\"elementor elementor-44767 elementor-44746\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4eea709c elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"4eea709c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-61c36c6 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"61c36c6\" data-element_type=\"column\" data-e-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-4412ebb sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"4412ebb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>On March 13<sup>th<\/sup>, 2025, Ordinance no. 106\/2025\/1 was published, approving the \u201cCommunication of the Tenant or Subtenant\u201d (CLS), allowing tenants, as of August 1<sup>st<\/sup>, 2025, to communicate directly to the Tax and Customs Authority (AT) the conclusion, amendment or termination of lease or sublease agreements, in cases where landlords do not comply with this obligation.<\/p>\n<p><strong>Main points to note:<\/strong><\/p>\n<p><strong>&#8211; Landlords&#8217; obligation<\/strong>: Landlords are still obliged to notify the Tax and Customs Authority of the conclusion, amendment or termination of lease or sublease agreements.<\/p>\n<p><strong>&#8211; Tenants&#8217; option:<\/strong> If the landlords do not comply with this obligation, tenants may optionally make this notification through the Finance Portal, using the Communication of the Tenant or Subtenant (CLS).<\/p>\n<p><strong>&#8211; Benefits for Tenants:<\/strong> This measure allows tenants to access support such as extraordinary rent support or the \u201cPorta 65 Program\u201d, as well as making it possible to deduct the rents paid from the IRS, whose maximum deduction limit has been increased to 700 euros per year.<\/p>\n<p><strong>&#8211; Communication Procedure:<\/strong> The CLS must be submitted electronically on the Finance Portal and accompanied by the lease or sublease agreement, as well as the documents proving the elements communicated.<\/p>\n<p>This initiative aims to increase transparency in the rental market and combat informality, allowing the Tax and Customs Authority to better control and cross-check information.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n\t\t\t\t\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-5e81b0e elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"5e81b0e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a3cda65 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"a3cda65\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\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-048b959 elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"048b959\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4b91b57 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"4b91b57\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\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-3919b0f elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"3919b0f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0ccd425 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"0ccd425\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\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>On March 13th, 2025, Ordinance no. 106\/2025\/1 was published, approving the \u201cCommunication of the Tenant&hellip;<\/p>\n","protected":false},"author":7,"featured_media":44772,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","footnotes":""},"categories":[332],"tags":[364],"class_list":["post-44767","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal-alerts-en","tag-filipe-pereira-duarte-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Legal Alert | New Ordinance Allows Tenants to Communicate Lease Agreements - CRS Advogados<\/title>\n<meta name=\"description\" content=\"A new ordinance allows tenants to directly communicate lease agreements to tax authorities. CRS Advogados explains the legal changes and implications.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/crs-advogados.com\/en\/legal-alert-new-ordinance-allows-tenants-to-communicate-lease-agreements\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Legal Alert | New Ordinance Allows Tenants to Communicate Lease Agreements\" \/>\n<meta property=\"og:description\" content=\"On March 13, 2025, Ministerial Order No. 106\/2025\/1 was published, approving the \u201cCommunication of the Tenant or Subtenant\u201d (CLS), allowing tenants to communicate directly to the Tax and Customs Authority (AT) the conclusion, amendment or termination of lease or sublease agreements from August 1, 2025, in cases where landlords do not comply with this obligation.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/crs-advogados.com\/en\/legal-alert-new-ordinance-allows-tenants-to-communicate-lease-agreements\/\" \/>\n<meta property=\"og:site_name\" content=\"CRS Advogados\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/crslegal\" \/>\n<meta property=\"article:published_time\" content=\"2025-03-25T15:59:07+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-03-31T11:59:50+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/crs-advogados.com\/wp-content\/uploads\/2025\/03\/FPD.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1080\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"CRS\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"Legal Alert | New Ordinance Allows Tenants to Communicate Lease Agreements\" \/>\n<meta name=\"twitter:description\" content=\"On March 13, 2025, Ministerial Order No. 106\/2025\/1 was published, approving the \u201cCommunication of the Tenant or Subtenant\u201d (CLS), allowing tenants to communicate directly to the Tax and Customs Authority (AT) the conclusion, amendment or termination of lease or sublease agreements from August 1, 2025, in cases where landlords do not comply with this obligation.\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"CRS\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/crs-advogados.com\\\/en\\\/legal-alert-new-ordinance-allows-tenants-to-communicate-lease-agreements\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/crs-advogados.com\\\/en\\\/legal-alert-new-ordinance-allows-tenants-to-communicate-lease-agreements\\\/\"},\"author\":{\"name\":\"CRS\",\"@id\":\"https:\\\/\\\/crs-advogados.com\\\/en\\\/#\\\/schema\\\/person\\\/89ad1f7beb69af3737e17077208d5b87\"},\"headline\":\"Legal Alert | New Ordinance Allows Tenants to Communicate Lease Agreements\",\"datePublished\":\"2025-03-25T15:59:07+00:00\",\"dateModified\":\"2025-03-31T11:59:50+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/crs-advogados.com\\\/en\\\/legal-alert-new-ordinance-allows-tenants-to-communicate-lease-agreements\\\/\"},\"wordCount\":224,\"publisher\":{\"@id\":\"https:\\\/\\\/crs-advogados.com\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/crs-advogados.com\\\/en\\\/legal-alert-new-ordinance-allows-tenants-to-communicate-lease-agreements\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/crs-advogados.com\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/New-Ordinance-Allows-Tenants-to-Communicate-Lease-Agreements-CRS-Advogados.png\",\"keywords\":[\"Filipe Pereira Duarte\"],\"articleSection\":[\"Legal Alerts\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/crs-advogados.com\\\/en\\\/legal-alert-new-ordinance-allows-tenants-to-communicate-lease-agreements\\\/\",\"url\":\"https:\\\/\\\/crs-advogados.com\\\/en\\\/legal-alert-new-ordinance-allows-tenants-to-communicate-lease-agreements\\\/\",\"name\":\"Legal Alert | New Ordinance Allows Tenants to Communicate Lease Agreements - 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