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Abstract(s)
A presente dissertação tem como objetivo distinguir o tratamento fiscal do tratamento contabilístico dos ativos intangíveis no regime fiscal português. Os ativos intangíveis tornaram-se de elevada importância para as empresas nos dias de hoje, desempenhando um papel crucial em termos de inovação, crescimento económico e criação de valor.
Há alguns anos, a riqueza das empresas estava principalmente associada a bens tangíveis.
Atualmente, a criação de valor está fortemente ligada à identificação de ativos intangíveis, tais como software, patentes, propriedade intelectual, marcas, entre outros. O goodwill assume uma relevância particular nos ativos de muitas empresas.
A introdução das Normas Contabilísticas pelo IASB trouxe consigo novas regras de mensuração para os ativos intangíveis, representando um afastamento das regras do Sistema de Normalização Contabilística (SNC).
No âmbito fiscal, o tratamento destes ativos também é definido, muitas vezes divergindo das normas contabilísticas. Devendo ser dedicada especial atenção a esses pontos, que ainda são motivo de alguma discórdia e sendo um tema em constante de discussão.
Quanto à metodologia, foi analisado o regime contabilístico e fiscal dos ativos intangíveis, conduzindo a uma análise dos regimes fiscais espanhol e irlandês, bem como uma análise jurisprudencial em Portugal. A análise jurisprudencial inclui a análise de processos do Centro de Arbitragem Administrativa para identificar vícios e
irregularidades por parte dos contribuintes e da Autoridade Tributária, relacionados ao tema em estudo.
The aim of this dissertation is to distinguish between the tax and accounting treatment of intangible assets in the Portuguese tax system. Intangible assets have become very important for companies today, playing a crucial role in terms of innovation, economic growth and value creation. A few years ago, companies' wealth was mainly associated with tangible assets. Today, value creation is strongly linked to the identification of intangible assets, such as software, patents, intellectual property, and brands, among others. Goodwill is particularly important in the assets of many companies. The introduction of the Accounting Standards by the IASB brought with it new measurement rules for intangible assets, representing a departure from the rules of the Accounting Standardization System. In the tax field, the treatment of these assets is also defined, often diverging from the accounting standards. Special attention should be paid to these points, which are still the subject of some disagreement and a topic that is constantly under discussion. As for the methodology, the accounting and tax regime for intangible assets was analysed, leading to an analysis of the Spanish and Irish tax system, as well as a case law analysis in Portugal. The jurisprudential analysis includes the analysis of cases from the Administrative Arbitration Center to identify defects and irregularities on the part of taxpayers and the Tax Authority, related to the subject under study.
The aim of this dissertation is to distinguish between the tax and accounting treatment of intangible assets in the Portuguese tax system. Intangible assets have become very important for companies today, playing a crucial role in terms of innovation, economic growth and value creation. A few years ago, companies' wealth was mainly associated with tangible assets. Today, value creation is strongly linked to the identification of intangible assets, such as software, patents, intellectual property, and brands, among others. Goodwill is particularly important in the assets of many companies. The introduction of the Accounting Standards by the IASB brought with it new measurement rules for intangible assets, representing a departure from the rules of the Accounting Standardization System. In the tax field, the treatment of these assets is also defined, often diverging from the accounting standards. Special attention should be paid to these points, which are still the subject of some disagreement and a topic that is constantly under discussion. As for the methodology, the accounting and tax regime for intangible assets was analysed, leading to an analysis of the Spanish and Irish tax system, as well as a case law analysis in Portugal. The jurisprudential analysis includes the analysis of cases from the Administrative Arbitration Center to identify defects and irregularities on the part of taxpayers and the Tax Authority, related to the subject under study.
Description
Mestrado em Fiscalidade
Keywords
Ativos intangíveis Regime fiscal Divulgação Mensuração Riqueza Intangible assets Tax regime Disclosure Measurement Wealth
Citation
Ventura, C. B. (2024) Ativos intangíveis na perspetiva de criação de valor, em termos contabilísticos e fiscais. [Dissertação de mestrado, Instituto Superior de Contabilidade e Administração de Lisboa]. Repositório Científico do Instituto Politécnico de Lisboa. http://hdl.handle.net/10400.21/17359