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Abstract(s)
Com o presente trabalho pretende-se efetuar o estudo da metodologia geral de
cálculo do valor patrimonial tributário (Vt), prevista no Código do Imposto Municipal
sobre Imóveis (CIMI), propondo os ajustes ou alterações que se verifiquem necessárias
para que o Vt se possa traduzir num verdadeiro indicador de valores de mercado.
Para isso, numa primeira fase, será analisada a evolução da tributação sobre os
imóveis urbanos e da avaliação fiscal em Portugal até à reforma dos Impostos sobre o
Património de 2003, de forma a, por um lado compreender a evolução e espírito dos vários
legisladores no que respeita à tributação do património, e por outro compreender o
impacto da avaliação dos prédios urbanos e efeitos dos valores fiscais na esfera tributária
dos proprietários/contribuintes bem como na arrecadação de receitas para as Autarquias
e para o Estado.
Numa segunda fase, irá ser estudado o Código do Imposto Municipal sobre Imóveis,
no âmbito da Avaliação Fiscal, através da análise individual e particular dos diversos
parâmetros que compõem a fórmula geral de cálculo do Vt.
Serão recolhidos e tratados dados de mercado imobiliário que permitam testar o
modelo de cálculo do Vt e sua fiabilidade enquanto aferidor de valores de mercado. Para
além disso, serão ainda testadas duas propostas de alteração à fórmula geral de cálculo
do Vt, apresentadas por Miguel (2017) e apresentada uma análise crítica a estas
propostas.
Estes dados e análises críticas servirão de base à apresentação de uma proposta de
nova expressão de cálculo, sem alterar o sentido da metodologia de avaliação para efeitos
fiscais, mas sim, que a dotem de maior clareza e que possa ser aplicada de forma expedita
pelos Peritos Avaliadores.
Serão ainda realizadas entrevistas a Peritos Avaliadores de Imóveis, que
simultaneamente efetuem Avaliações Fiscais, de forma a aferir as reais necessidades de
eventuais ajustamentos à fórmula de cálculo do Vt.
Por último, será demonstrada a importância e o impacto que os eventuais ajustes
propostos terão na atividade dos Peritos Avaliadores de Imóveis, com a possibilidade de
aplicação do Vt enquanto indicador/aferidor do valor de mercado.
The present work intends to study the general methodology for calculating the reference property value for tax purposes or Tax Patrimonial Value (Vt), provided for in the Municipal Tax Code on Real Estate (CIMI), proposing adjustments or changes that deem to be necessary to ensure that the Vt can become into a true indicator of market values. At the begining of the work, the evolution of taxation on urban real estate and tax assessment in Portugal will be analyzed until the 2003 Property Tax reform, in order to understand the evolution of the various legislators and the impact of the evaluation of urban buildings and effects of fiscal values on the tax sphere of the owners/taxpayers as well as on the collection of revenues for the Municipalities and for the State. In a second phase, the Municipal Tax Code on Real Estate will be studied in the scope of Fiscal Valuation, through the individual and particular analysis of the various parameters that make up the general formula for calculating the Vt. Real estate market data will be collected and processed to test the Vt calculation model and its reliability as market value assessor. In addition, two proposals for changes to the general formula for calculating the Vt, presented by Miguel (2017), and a critical analysis of these proposals will also be tested. These data and critical analyzes will serve as the basis for presenting a proposal for a new calculation expression, without changing the meaning of the valuation methodology to tax purposes, but rather provide it with greater clarity and be applied expeditiously by the Real Estate Valuers. Interviews will also be conducted with Real Estate Valuers, who simultaneously carry out Tax Value Assessments, in order to assess the real needs of possible adjustments to the calculation formula of the Vt. Finally, the importance and the impact that any proposed adjustments will have on the activity of the Real Estate Valuers will be examined, with the possibility of applying the Vt as an indicator/gauge of the market value.
The present work intends to study the general methodology for calculating the reference property value for tax purposes or Tax Patrimonial Value (Vt), provided for in the Municipal Tax Code on Real Estate (CIMI), proposing adjustments or changes that deem to be necessary to ensure that the Vt can become into a true indicator of market values. At the begining of the work, the evolution of taxation on urban real estate and tax assessment in Portugal will be analyzed until the 2003 Property Tax reform, in order to understand the evolution of the various legislators and the impact of the evaluation of urban buildings and effects of fiscal values on the tax sphere of the owners/taxpayers as well as on the collection of revenues for the Municipalities and for the State. In a second phase, the Municipal Tax Code on Real Estate will be studied in the scope of Fiscal Valuation, through the individual and particular analysis of the various parameters that make up the general formula for calculating the Vt. Real estate market data will be collected and processed to test the Vt calculation model and its reliability as market value assessor. In addition, two proposals for changes to the general formula for calculating the Vt, presented by Miguel (2017), and a critical analysis of these proposals will also be tested. These data and critical analyzes will serve as the basis for presenting a proposal for a new calculation expression, without changing the meaning of the valuation methodology to tax purposes, but rather provide it with greater clarity and be applied expeditiously by the Real Estate Valuers. Interviews will also be conducted with Real Estate Valuers, who simultaneously carry out Tax Value Assessments, in order to assess the real needs of possible adjustments to the calculation formula of the Vt. Finally, the importance and the impact that any proposed adjustments will have on the activity of the Real Estate Valuers will be examined, with the possibility of applying the Vt as an indicator/gauge of the market value.
Description
Dissertação de natureza científica para obtenção do grau de Mestre em Engenharia Civil na Área de Especialização de Edificações
Keywords
Avaliação fiscal Tax assessment Avaliação imobiliária Real estate appraisal Código do imposto municipal sobre imóveis Municipal tax code on real estate Valor patrimonial tributário Tax patrimonial value Método comparativo Comparative method Método do custo Cost method
Citation
PINTO, Tiago Miguel Figueiredo - Análise da metodologia de cálculo do valor patrimonial tributário e propostas de evolução. Lisboa: Instituto Superior de Engenharia de Lisboa, 2021. Dissertação de mestrado.
Publisher
Instituto Superior de Engenharia de Lisboa