In Portugal, capital gains tax on a home sale can be avoided if the property was your primary residence and the proceeds are reinvested in another main home. The property must have been registered as the main residence for at least 12 months with the tax authority (Finanças). Authorities may also consider life changes such as job relocation, marriage, divorce, or family changes. A previous rule that limited the use of this exemption more than once has now been removed. If the owner relocates but keeps the property, it can be rented out while deducting rent for a new home under certain conditions. Some employment benefits may also be structured to avoid income tax and social contributions. Material taken from https://xn--r1a.website/s/portugalpages