Buying a furnished home: inventory before the CPCV

A home advertised as “furnished” may look ready to occupy. Without a signed list, however, the buyer does not know whether they are buying the sofa they saw, a replacement or only the empty property. Listing photographs and agent messages may help reconstruct the negotiation; they do not replace an inventory connected to the CPCV.

Before paying a deposit, separate four issues: what belongs to the property, which movable goods are sold, what price and condition were agreed, and how delivery will be confirmed.

First separate the property from movable goods

Not everything inside a home has the same legal character. Article 204 of the Portuguese Civil Code includes integral parts among immovable things and defines an integral part as a movable thing materially connected to the property with permanence.

A loose sofa, table or television is a clear movable. A made-to-measure unit, fixed installation or integrated appliance may require a less obvious assessment. Do not try to resolve every case with “if it can be removed, it is contents”. Ask the professional preparing the contract to classify doubtful items for the transaction.

The distinction affects what enters the property description, the contents inventory, the price shown to the lender and the tax treatment. It also prevents buyer and seller discovering at completion that they gave different meanings to “equipped kitchen”.

Build an inventory that identifies the actual object

A list saying “living-room furniture and appliances” leaves room to remove, replace or dispute nearly everything. The aim is not to count every glass. It is to identify goods valuable enough to affect the decision or create conflict.

For a large set, organise by room and number the photographs: “L-01” for the living-room sofa and “K-03” for the kitchen refrigerator. For art, antiques or valuable pieces, seek specific advice on authenticity, insurance, ownership and valuation. Do not assume the home's asking price proves their value.

Also ask whether the seller actually owns the goods. Alarms, solar equipment, routers, telecommunications equipment and some appliances may be tied to a lease, finance, service agreement or third-party ownership.

Align the price with IMT, completion and mortgage files

A Portuguese home purchase is subject to IMT and stamp duty. According to the Portuguese Tax Authority, IMT generally applies to the higher of the value in the act or contract and the property's taxable value. Article 12 of the CIMT contains the detailed taxable-value rules.

That does not turn contents into an automatic deduction. If the property and movables have separate values, those values should be real, supportable and presented consistently across the documents. An allocation invented only to lower tax can create tax, contract and mortgage problems. Ask the notary or lawyer and tax adviser to review the structure before you sign or transfer money.

The lender needs to see the same transaction. Banco de Portugal explains that the LTV ratio relates the loan to the mortgaged property and, for an own permanent home, uses the lower of acquisition price and valuation. Do not assume the valuation covers a sofa, appliances or decoration, or that allocating part of the price leaves the approved loan unchanged.

Before the CPCV, send the proposed allocation to the lender and ask in writing:

1. which acquisition price it will use;
2. whether any amount for movables can be financed;
3. what buyer equity remains necessary;
4. how the deposit and payments should appear in the documents;
5. whether the change requires a new assessment or FINE.

Record condition and do not assume a warranty

Connect each item to the condition in which it was negotiated. For the refrigerator, oven, machines, portable air conditioning or television, agree a simple test, record the result and photograph damage. If the seller promises to repair or replace something, write down the required outcome and date; “left working” is difficult to verify without a standard.

The protection available also depends on the seller. Decree-Law 84/2021 governs consumer purchases from professionals. Under that regime, used movable goods generally have a three-year conformity period, which the parties may agree to reduce to 18 months.

Someone making a one-off sale of their own home does not become a professional seller merely for that reason. Do not assume the same statutory warranty in a private sale. Ask your lawyer to draft case-appropriate statements about ownership, operation, known defects and consequences of breach.

A technical home inspection remains important, but confirm its scope: the surveyor may assess construction, damp or installations without testing every movable appliance included in the sale.

Connect the inventory to the CPCV

The CPCV should refer to the appendix by date and version. Initial or sign the inventory with the agreement; do not leave an editable sheet circulating separately.

Seek legal advice to state consistently:

• which goods will transfer and in what condition;
• whether the seller may remove or substitute any item;
• who bears loss or damage before handover;
• when the buyer may reinspect;
• what happens if an item is missing or materially changed;
• how the price, deposit and any contents value fit together;
• whether the property transaction continues if the movable-goods part is breached.

Do not improvise a price retention on completion day. If that protection is appropriate, the amount, release conditions, duration and destination should be negotiated and written in advance, with the banks and completion professional informed.

Reinspect before the keys and final payment

Schedule the final visit close to completion, when the home is empty enough to compare the goods. Bring the signed inventory, photographs and a short list of equipment to test.

Casa Pronta can formalise the purchase, financing and property registrations. Its staff do not count the contents for you. That evidence still depends on the contract, inventory and handover record prepared by the parties.

Next step

Walk through the home room by room and turn everything that influenced your offer into an inventory line: identification, photograph, condition, inclusion and owner. Give that appendix to your lawyer, lender and completion professional before signing the CPCV.