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The Directorate General for Legal Security and Public Faith has ruled on an appeal against the suspension of the registration of a sale of a rural property to a Brazilian citizen. It has been established that, pursuant to Service Order 1/2021 of the Directorate General for Infrastructure of the Ministry of Defence, rural properties are excluded from the areas requiring authorisation or a report from the Ministry of Defence (Service Order 1/2021). Consequently, military authorisation is not mandatory for this type of property in such areas.
For non-residents (foreigners) wishing to acquire rural properties in areas declared as restricted access, the burden of processing prior military authorisation is removed, as these properties are excluded from the restriction under Defence regulations (Service Order 1/2021). For notaries and registrars, a negative assessment based on the lack of such authorisation for rural properties is improper.
The tax team reviews your specific situation.
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