The request for the transfer of TUPEM to another holder, must be made after the effective use or activity has been completed in accordance with the title (article 68. of Decree-Law no. 38/2015, of 12 March).
TUPEM is transmissible after the effective use or activity has been carried out in accordance with the title.
The acquirer communicates the transmission to DGRM, within 30 days of its occurrence.
The transfer of shareholdings that ensure the control of the company that holds the title must be communicated to DGRM within 30 days of its occurrence.
In the event of the death of the holder, TUPEM is transmitted under the general terms of law, and the head-of-couple must communicate the transfer of the title to DGRM, within 30 days from the occurrence of the death.
Holders of TUPEM.
Online order submission:
- Register and authenticate yourself;
- Access the new Request menu, select the Request Category, "Transmission of TUPEM";
- Fill out the form, upload the attachments, check the information and submit your request.
DGRM provides its customers with two manuals to support the use of online services:
User Manual TUPEM Download (2.7Mbytes)
Partner Entities Manual Download (1.6 MB)
To clarify doubts or obtain information:
- E-mail: ajuda.bmar@dgrm.mm.gov.pt
- Telephone: +351 213 035 805, Monday to Friday from 10:00 a.m. to 12:00 p.m. and from 2:00 p.m. to 4:00 p.m.
For all situations:
Annex 1. (Finance Certificate) - Certificate proving the assignee's regularized tax status or, alternatively, authorization to obtain it by DGRM, through iAP;
Annex 2. (Social Security Certificate) - Certificate proving the assignee's regularized contributory situation or, alternatively, authorization to obtain it by DGRM, through iAP.
When it comes to legal persons and the "assignment" is at stake, you must also add to the request:
Annex 3. (Permanent Certificate) - permanent certificate of the assignee or, alternatively, authorization to obtain it by DGRM, through iAP;
Annex 4. (Proof of purchase / assignment) - document attesting to the quality of transferee of TUPEM.
When it comes to legal persons and the "transfer of shareholdings" is concerned:
Annex 3. (Permanent Certificate) - permanent certificate of the assignee or, alternatively, authorization to obtain it by DGRM, through iAP.
When it comes to a natural person and the "surrender" situation is at stake:
Annex 3. (Proof of purchase / assignment) - document that attests to the status of transferee of TUPEM.
When the "death of the holder" is at stake:
Annex 3. (Qualification of Heirs) - certificate of qualification of heirs.
No cost.
Ordinance nº. 239/2018, of 29 August
Ordinance nº. 128/2018, of 9 May
Ordinance nº. 125/2018, of 9 May
Decree-Law nº. 38/2015, of 12 March