About a year and a half after the amendment to the Stamp Duty Code, by Law No. 56/2023, of October 6, which approved measures in the field of housing, Ordinance No. 106/2025/1, of March 13, was approved and published.

The aforementioned Ordinance approved the "Communication of the Lessee or Sublessee (CLS)", which is intended to comply with the optional obligation of lessees and subtenants to communicate to the Portuguese Tax Authorities the lease and sublease contracts and respective promissory agreements (as well as amendments and termination), whenever this obligation is not complied timely by the lessors or sublessors,    also regulating the terms of the communication.

The CLS may be submitted through the Portuguese Tax Authorities website as from the end of the deadline for compliance with this obligation by the lessor or sublessor, e. g. from the 1st day of the third month of validity of the contract (or of any amendment that must be communicated).

The communication of the lease agreement, or its changes, by the lessee or sublessee, is implemented without prejudice of Stamp Duty Code rules addressing subjective incidence and burden of the tax, which continue to fall on the lessor/sublessor.

Although the Ordinance enters into force on March 14, the CLS will only become effective as from August 1, 2025.