IMT Jovem exemption survives a new baby — under two conditions

In a binding ruling issued in July 2026, the tax authority (AT) confirmed that a couple who bought a first permanent home under the under-35 IMT Jovem exemption does not automatically lose it if the household changes — for instance when a child is born — within the first six years. Two conditions have to hold: the change in the household must be documented, and the original property must remain exclusively residential, which in the case examined meant renting it out under a contract with an exclusively residential purpose. AT expressly reserves the right to verify afterwards that the requirements were met.