On 30/10/2012 has entered into force Law 15/2012. Such Law introduces certain amendments to Law 6/2011, which in turn, establishes a special stamp duty tax over real estate transactions. The purpose of the amendments is basically to extend the additional stamp duty tax to real estate transactions over offices, commercial units and parking spaces. Law 15/2012 introduces also an amendment to the Stamp Duty Tax Law by establishing an additional tax for the real estate transactions for habitation purposes.
http://images.io.gov.mo/bo/i/2012/44/lei-15-2012.pdf (Law 15/2012)