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Authors
Advisor(s)
Abstract(s)
Como consequência da globalização, o mercado imobiliário tem sofrido diversas transformações ao longo do tempo. Todavia, a transação de imóveis continua a ser uma forma de investimento à qual muitos recorrem por ser considerado um investimento seguro, previsível e flexível. Deste modo, foi alvo de análise, do ponto de vista fiscal, a tributação das mais-valias geradas pelo investimento imobiliário, exercida em nome individual. A presente dissertação tem como um dos objetivos principais entender a relação entre a globalização do mercado imobiliário e o Direito da União Europeia, bem como o impacto desta relação no âmbito nacional mediante a analise dos diferentes regimes legais aplicáveis às mais-valias imobiliárias realizadas por residentes, não residentes e por cidadãos que possuem o estatuto de residente não habitual. No que concerne à metodologia, recorremos ao método qualitativo através da análise do contexto global, de jurisprudência e legislação existente relativa à tributação das mais-valias imobiliárias, nomeadamente o Código do Imposto sobre o Rendimento das Pessoas Singulares. Assim sendo, obtemos um estudo acerca das implicações do ramo imobiliário no Direito da União Europeia e dos diferentes regimes aplicáveis às mais-valias de imóveis, tendo como base o caso individual de cada cidadão, enriquecendo, não só o conhecimento público, mas também dos profissionais da área da fiscalidade, servindo ainda de suporte legal para eventuais litígios vindouros.
As a consequence of globalization, the real estate market has undergone several transformations over time. Even so, the transaction of real estate remains a form of investment to which many resort because it is considered a safe, predictable and flexible investment. As such, the taxation of capital gains generated by real estate investment, exercised in an individual capacity, was here analyzed from a tax point of view. One of the main objectives of this dissertation is to understand the relationship between the globalization of the real estate market and the European Union law, as well as the impact of this relationship at the national level through the analysis of the different legal regimes applicable to real estate capital gains made by residents, non-residents and citizens who have the status of non-habitual resident. Regarding the methodology, we used the qualitative method through the analysis of the global context, jurisprudence and existing legislation regarding the taxation of real estate capital gains, namely the Personal Income Tax Code. As a result, we obtain a study on the implications of the real estate branch in European Union Law and the different regimes applicable to real estate capital gains, based on the individual case of each citizen, enriching not only public knowledge, but also professionals in the area of taxation, while serving as legal support for possible future litigation.
As a consequence of globalization, the real estate market has undergone several transformations over time. Even so, the transaction of real estate remains a form of investment to which many resort because it is considered a safe, predictable and flexible investment. As such, the taxation of capital gains generated by real estate investment, exercised in an individual capacity, was here analyzed from a tax point of view. One of the main objectives of this dissertation is to understand the relationship between the globalization of the real estate market and the European Union law, as well as the impact of this relationship at the national level through the analysis of the different legal regimes applicable to real estate capital gains made by residents, non-residents and citizens who have the status of non-habitual resident. Regarding the methodology, we used the qualitative method through the analysis of the global context, jurisprudence and existing legislation regarding the taxation of real estate capital gains, namely the Personal Income Tax Code. As a result, we obtain a study on the implications of the real estate branch in European Union Law and the different regimes applicable to real estate capital gains, based on the individual case of each citizen, enriching not only public knowledge, but also professionals in the area of taxation, while serving as legal support for possible future litigation.
Description
Mestrado em Fiscalidade
Keywords
Mais-valias imobiliárias Mercado imobiliário IRS Livre circulação de pessoas e capitais Direito da União Europeia Capital gains on real estate Real estate market Personal income tax Free movement of persons and capital European Union Law
Citation
Abreu, D. M. G. (2023) A tributação das mais-valias imobiliárias em sede de IRS. [Dissertação de mestrado, Instituto Superior de Contabilidade e Administração de Lisboa]. Repositório Científico do Instituto Politécnico de Lisboa. http://hdl.handle.net/10400.21/17404