Stamp Duty Code – Payments made by card
Law no. 22/2017, of 23 May, was officially published amending the Stamp Duty Code, clarifying that, under operations where payments are made by cards, foreseen in point 17.3.4. of the General Stamp Duty Table, the holders of the relevant economic interest (bearing the associated cost) are the credit institutions, financial companies or other legally equivalent entities and any other financial institutions to whom those transactions are owed.
The law enters into force on 24 May 2017.
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