The limitation period for tax debts is eight years, counted, as the case may be, from the tax event (e.g. IMT), from the end of the year in which it occurred (IRS, IRC), or from the start of the calendar year following the one in which the tax event occurred (withholdings at source treated as definitive), or ...
The non-prescription of tax debts
Friday, 9 January 2026RSS
AI Summary AvailableTax debts typically expire after eight yearsRead the synthesized summary with context and explainers
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Context & Explainers
An alojamento ilegal (illegal accommodation) refers to lodging or housing that operates without the required licences, safety approvals or registration—this can mean unlicensed short‑term rentals, overcrowded units or informal lodgings. For expats, using or renting such places risks eviction or fines for owners, reduced consumer protections and potential health or safety issues, and authorities may inspect and close premises suspected of operating illegally.
