What a purchase costs on top of the price

IMT (property transfer tax), Imposto do Selo (stamp duty) and the property registration. Body: value (the contract price in euros), optional territory (continente or regioes_autonomas), primary_home (default true) and buyer_is_young (default false: 35 or under, first own permanent home, not an IRS dependant, no residential property owned in the previous three years), non_resident (default false: true for a buyer who is not and has never been tax resident in Portugal), tax_haven_company (default false: true when the buyer is a company or other entity with its tax domicile in a jurisdiction on the Portuguese list of more favourable tax regimes, or controlled by one; never an individual), and vpt (the valor patrimonial tributário from the caderneta predial, in euros; optional). A non-resident buyer pays IMT at a flat rate with no exemption or reduction (CIMT art. 17.º n.º 10): imt_regime is non_resident_flat instead of tables, the young buyers' table and the stamp duty deduction do not apply, and annullable gives what the Tax Authority annuls on request if the buyer becomes tax resident within the window or lets the home at a moderate rent (n.º 11–12) — two amounts, the months of each window and the request deadline. For a resident buyer annullable is null. A listed-regime company pays 10 % with no exemption or reduction (CIMT art. 17.º n.º 4), even when it is resident and even with non_resident: imt_regime is tax_haven_flat and annullable is null. IMT and stamp duty are charged on the higher of the contract price and the VPT (CIMT art. 12.º n.º 1; Código do Imposto do Selo art. 9.º n.º 4): taxable_value_cents is that base and taxable_base says which one it is (price or vpt). Without vpt the base is the price, and a higher VPT would make both taxes higher. notary_estimate_cents is the published price of one registration act at the Casa Pronta counter of the Ministério da Justiça. It does not cover the purchase contract at a notary, buying with a mortgage (a second registration act plus stamp duty on the loan) or the agency's fee — see notes. Annual IMI is not part of total_cents: it is charged on the VPT, not on the price — see /api/v1/imi/rates/{codigo} for the rate. For a young buyer the reduced IMT table applies and stamp duty is reduced by the deduction of art. 7.º-A of the Código do Imposto do Selo: stamp_duty_cents is the amount due, stamp_duty_relief_cents the deduction. Invalid input gets 422 with error and field.