Property and capital in Portugal
Assigning a new-build contract
understand the terms and the figures
Do you want to transfer your position as buyer or take over someone else’s purchase contract? We will check the terms, consent and payments, prepare the documents and guide the transfer.
What the new buyer takes over
An assignment transfers a party’s position in a contract, including its rights and obligations. The other contracting party’s consent is required. We start with the CPCV, its annexes and the assignment clause.
Sources checked on 14 September 2026
What we check before you agree
Documents and consent
Who signed the contract, any amendments, how the developer’s consent is documented and the conditions attached to it.
Payments and outstanding amounts
Evidence of amounts already paid, upcoming instalments, assignment charges and any overdue payments.
The outgoing buyer’s release
Which obligations the new buyer takes on, what remains with the outgoing buyer and how the documents record this.
The incoming buyer’s funds
Funds for paying the outgoing buyer, later payments to the developer and transaction costs.
Separate repayment from your result
In this worked example, the outgoing buyer paid €60,000 and receives €80,000. That amount already includes reimbursement of the €60,000. After €8,000 in costs, the result is €12,000 before transaction-related taxes. The example assumes the agreed documents transfer the remaining developer payments to the incoming buyer.
Assignment: the outgoing buyer’s figures
Worked example. The amount received includes reimbursement of the earlier payment. Check separately who takes on the remaining developer payments.
In the example, agreed documents transfer all remaining developer payments to the incoming buyer.
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Include tax in the contract review
An assignment can trigger IMT: the tax code specifically addresses transfers of contractual positions. Before signing, we will establish the tax treatment of your arrangement and include it in the figures.
Sources checked on 14 September 2026
If you have not found the next buyer
We will help present the opportunity and organise a buyer search. At the same time, we will review upcoming payments and the steps needed if the search takes longer. For your first enquiry, tell us about the development, what you want to do and the next deadline.
Prepare the transfer from review to settlement
We will review the contract, identify the consent needed, check the figures and prepare the documents. If a dispute has already developed, our property lawyers will take it up. We will propose the work and fee after reviewing your enquiry.