ARU rehabilitation buyer verification checklist for Porto property

ARU rehabilitation · Porto buyer verification

What to verify when buying an ARU-rehabilitated property

Porto's ARU programme delivers substantial fiscal benefits under Article 45 of the Estatuto dos Benefícios Fiscais. The benefits only apply if the qualifying conditions are documented and verified. The checklist below structures the buyer's verification before the CPCV.

Fiscal benefits when the rehabilitation qualifies

IMT refund post-completion (IMT up to 7.5% of price)

IMI exemption 3 years, renewable 5 more

VAT 6% on rehab works (vs standard 23%)

IRS 30% deduction of expenses, capped at €500

5% capital gains rate on resale

5% rental income rate post-rehab

Buyer verification checklist · before CPCV signature

01 ARU qualification confirmation

Property is located within a designated ARU per Câmara Municipal do Porto, or property is older than 30 years anywhere in Portugal Confirm against the official ARU delimitation map

Article 45 of the Estatuto dos Benefícios Fiscais qualifying conditions are met Works completed within 3 years of acquisition · conservation status improved by ≥2 levels · minimum classification "bom"

Conservation status assessment is on file with the Competent Entities Without the assessment, no fiscal benefit applies. Demand the document.

02 Licensing and project compliance

Building permit (licença de obras) was issued by Câmara Municipal do Porto Confirm the permit number and the licensed scope

Licença de Utilização covers the actual intended use of the property Habitation, mixed use, services, AL: each is a distinct category

Project drawings match the as-built apartment RJUE Arts. 98–106 fines for non-conformity: €498.80 to €99,759.58 individuals, up to €249,398.95 companies

03 Technical conformity

Ficha Técnica da Habitação delivered, with materials and brands matching the installation DL 68/2004 · IMPIC fines for non-conformity €2,490 to €44,890

Certificado Energético valid and consistent with the post-rehabilitation specification DL 101-D/2020 · class A+ to G · 10-year validity

Gas Boletim de Inspeção from a recognised inspection entity DL 97/2017 · required where gas installation present

Electrical conformity declaration with RTIEBT compliance DL 96/2017 · required for the building's electrical system

Acoustic performance documented against RRAE for the typology DL 96/2008 · party walls between apartments and floor-ceiling separations

04 Physical inspection

Granite walls inspected for settlement and rising damp Original structure retained in most ARU rehabs; verify integrity

Timber floor structure inspected at beam ends embedded in party walls Moisture meter readings; structural soundness

MEP installations tested under load Sockets, RCDs, water pressure, gas pressure, HVAC commissioning

Roof structure and skylight (clarabóia) verified Tile condition, valley gutters, waterproofing of skylight frames

Common pitfall

Properties marketed as "ARU rehabilitation" without the conservation status assessment on file deliver no fiscal benefit to the buyer. The marketing label is not the legal qualifier. Demand the documentation before the CPCV.