Tribunal Constitucional Overrides the Fisco on IRS Mais-Valias — Acórdão 330/2026 Widens the Reinvestment Exemption to Construction Credit
Tribunal Constitucional Acórdão 330/2026 (22 April) strikes down the Autoridade Tributária's narrow reading of Article 11 of Law 82-E/2014: the IRS mais-valias reinvestment exemption now covers proceeds used to amortise construction loans on an owner's permanent home, not only purchase mortgages.
