| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.11 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
Os fundos de investimento imobiliário surgiram como uma alternativa de arrecadação de riqueza e uma fonte estável de rendimento de fácil acesso. Em Portugal, os primeiros fundos surgiram no ano de 1987, ano em que através do Decreto- Lei no 1/87, de 3 de Janeiro, foram implementados os benefícios fiscais para os fundos, reconhecendo-se assim a importância deste produto financeiro para o desenvolvimento do país. Nas últimas duas décadas, o sistema tributário Português sofreu várias alterações e atualizações, como por exemplo a reforma Tributária, que possibilitou o desenvolvimento do país. Em 2017 foi introduzido um novo imposto, o Adicional ao Imposto Municipal dos Imóveis (AIMI), criado com a intenção da promoção de igualdade e melhor distribuição da riqueza. O presente trabalho pretende analisar o sistema tributário nacional sobre o património e a tributação dos fundos de investimento imobiliário, os quais representavam, no início, uma fonte competitiva de investimento no mercado nacional.
Real Estate Investment Funds have emerged as an investment alternative and a stable source of income that is easily accessible. In Portugal, the first FII emerged in 1987, when through the Decree-Law No. 1/87, of January 3rd , fiscal benefits were introduced for the funds, thus recognizing the importance of this financial product. In the last two decades, the Portuguese tax system has undergone several changes and updates, such as the Tax reform, which contributed for the development of the country. In 2017 a new tax was introduced, the Additional Municipal Property Tax (AIMI), created with the intention of promoting equality and improve wealth distribution. The present work intends to analyze the national tax system on the patrimony and the taxation of the FII, which represented a competitive solution of investment in the national market.
Real Estate Investment Funds have emerged as an investment alternative and a stable source of income that is easily accessible. In Portugal, the first FII emerged in 1987, when through the Decree-Law No. 1/87, of January 3rd , fiscal benefits were introduced for the funds, thus recognizing the importance of this financial product. In the last two decades, the Portuguese tax system has undergone several changes and updates, such as the Tax reform, which contributed for the development of the country. In 2017 a new tax was introduced, the Additional Municipal Property Tax (AIMI), created with the intention of promoting equality and improve wealth distribution. The present work intends to analyze the national tax system on the patrimony and the taxation of the FII, which represented a competitive solution of investment in the national market.
Description
Mestrado em Fiscalidade
Keywords
Fundos de investimento imobiliário Benefícios fiscais Tributação do património Imposto municipal sobre imóveis Imposto municipal sobre transações onerosas Fundos de investimento especiais Real estate investment funds, Tax benefits Real estate transfer Real estate tax Municipal tax on onerous transmissions Special investment funds.