Caldas da Rainha, Leiria

Building consisting of basement with 3 rooms for commerce, ground floor for industry, 1st floor with 8 rooms and a large attic for housing.Building in need of reconstruction works.Located in the center of the city of Caldas da Rainha (in the historic center).The building and the requalification works are under the following conditions:IMT - Incidence: First Transmission subsequent to the rehabilitation intervention, to be allocated to lease for permanent housing or, when located in an urban rehabilitation area, also to own and permanent housing.Benefit: Exemption.Legal basis: Article 45, paragraph 2, paragraph c) of the Statute of Tax Benefits ( EBF ).IRS - Incidence: Annual income of natural persons.Benefit: Taxation at the rate of 5% of property income earned by IRS taxpayers residing in Portuguese territory, without prejudice to the option for aggregation.Legal basis: Article 71, paragraph 7 of the Statute of Tax Benefits ( EBF ).