CEAL repealed: what changes for your AL and how to claim your refund
The CEAL was repealed retroactively to 31 December 2023. If you paid it, you have reimbursement rights. Here's what changed and what to do.
The Contribuição Extraordinária sobre o Alojamento Local (CEAL) is gone — but there's a detail that keeps circulating incorrectly in expat groups and forums: the repeal was made by Decreto-Lei 57/2024, with retroactive effect to 31 December 2023, not by DL 76/2024 as you'll sometimes read. The distinction matters, because each piece of legislation does something different.
What each decree-law actually does
DL 57/2024 — the one that repealed the CEAL
This is the diploma that eliminated the extraordinary contribution and established its retroactive effect to 31 December 2023. In practice, the CEAL is treated as though it never existed from that date onwards.
DL 76/2024 — the other changes to the AL framework
This decree-law covers different ground, including:
- End of automatic lapse of AL registrations, with the next reassessment scheduled for 2030
- Condominium mechanisms — rules on how co-owners in a building can oppose AL activity
- Mandatory civil liability insurance with a minimum insured amount per incident (check your current policy with your broker to confirm you're covered)
Two pieces of legislation, two purposes. Keep them straight when you talk to your accountant or lawyer.
If you paid CEAL, you have the right to claim
The retroactive effect to 31 December 2023 means that amounts settled under the CEAL may be subject to a reimbursement request with the Autoridade Tributária e Aduaneira (AT). The process follows the general rules for a gracious claim (reclamação graciosa) or a request for review of the tax act under the Tax Procedure and Process Code.
A few practical points:
- Talk to your certified accountant before you do anything. Deadlines for challenging tax acts run from the date of payment or notification — miss the window and you lose the right.
- Keep all documentation related to your CEAL payments: assessment notices, proof of payment, submitted declarations.
- Don't wait for the AT to refund you automatically. As a rule, reimbursement requires the taxpayer to take the initiative.
Note: Procedural rules and specific deadlines must be confirmed with a qualified professional. What's here is general guidance — not a substitute for tax advice.
What changes day-to-day for your AL
With the CEAL out of the picture, the extraordinary tax burden on short-term rentals eases. But the framework didn't stand still:
- Registration reassessment in 2030 — you have time, but not indefinitely. Keep your registration current and your activity well documented.
- Condominium rules — if your AL is in a building under horizontal property regime, follow the general meeting minutes. The rules on co-owner opposition have been adjusted and could affect the continuity of your registration.
- Civil liability insurance — check whether your policy meets the minimum insured amount per incident now required. It's one of the easiest checks to make, and one of the most commonly skipped.
Quick reference
| Matter | Legislation |
|---|---|
| CEAL repeal (retroactive to 31/12/2023) | DL 57/2024 |
| End of automatic lapse / 2030 reassessment | DL 76/2024 |
| Condominium opposition mechanisms | DL 76/2024 |
| Mandatory civil liability insurance (minimum capital) | DL 76/2024 |
The bottom line: if you paid CEAL, act — don't wait. And if you haven't yet reviewed your insurance and the status of your registration in light of the new rules, now is a good time to do it.