Real Estate Flash: Qualification and tax framework of the sale & leaseback agreement
Real Estate Flash: Qualification and tax framework of the sale & leaseback agreement
The Judgment of the Portuguese Administrative Supreme Court of 15 November 2017 was recently published, which establishes the criteria for qualifying an agreement as a sale & leaseback – as opposed to the (“simple”) financial lease – and the respective consequences under article 25 of the CIT Code.
Read the full text in our Real Estate Flash below (in Portuguese).