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Authors
Advisor(s)
Abstract(s)
A tributação do património em Portugal integra quatro impostos distintos, um deles o Adicional ao Imposto Municipal sobre Imóveis (AIMI). Esta dissertação visa estudar as suas linhas estruturantes, os problemas cuja aplicação do seu regime jurídico coloca e dissecar a sustentabilidade normativa do “adicional”.
O AIMI foi criado no ano de 2017 com o objetivo de contribuir para a justiça social e para a redistribuição da riqueza, já que as receitas provenientes deste imposto estão consignadas ao Fundo de Estabilização Financeira da Segurança Social (FEFSS).
Coloca-se, muitas vezes, a questão se o AIMI é um imposto que viola os princípios da igualdade e da capacidade contributiva no caso dos terrenos para construção que estão sujeitos a AIMI, seja qual for a sua futura afetação, pois os prédios urbanos edificados afetos a comércio, indústria, serviços e “outros” não estão sujeitos a AIMI.
A tipologia do imposto tem o seu ponto de interesse, há quem considere estarmos perante um imposto sobre as grandes fortunas, há quem considere ser apenas um imposto sobre o património e ainda quem veja o AIMI como um sucedâneo económico do imposto sobre as grandes fortunas.
Property taxation in Portugal is divided into four distinct taxes, one of them the Additional to Property Tax (AIMI). This dissertation aims to study its structuring lines, the problems whose application its legal regime poses and to dissect the normative sustainability of the "additional". The AIMI was created in the year 2017 with the aim of contributing to social justice and to the redistribution of wealth as the revenue from this tax is consigned to the Social Security Financial Stabilization Fund. The question is often raised whether the AIMI is a tax that violates the principles of equality and ability to pay in the case of building land that is subject to AIMI, regardless of its future use, and urban buildings used for services, industry, commerce, and “others” are not subject to AIMI. The typology of the tax has its point of interest, some consider it to be a tax on large fortunes, others consider it to be only a property tax and others see the AIMI as an economic substitute of the tax on large fortunes.
Property taxation in Portugal is divided into four distinct taxes, one of them the Additional to Property Tax (AIMI). This dissertation aims to study its structuring lines, the problems whose application its legal regime poses and to dissect the normative sustainability of the "additional". The AIMI was created in the year 2017 with the aim of contributing to social justice and to the redistribution of wealth as the revenue from this tax is consigned to the Social Security Financial Stabilization Fund. The question is often raised whether the AIMI is a tax that violates the principles of equality and ability to pay in the case of building land that is subject to AIMI, regardless of its future use, and urban buildings used for services, industry, commerce, and “others” are not subject to AIMI. The typology of the tax has its point of interest, some consider it to be a tax on large fortunes, others consider it to be only a property tax and others see the AIMI as an economic substitute of the tax on large fortunes.
Description
Mestrado em Fiscalidade
Keywords
Tributação do património AIMI Princípio da igualdade Princípio da capacidade contributiva Imposto sobre as grandes fortunas Terrenos para construção Property taxation Principle of equality Principle of ability to pay Tax on large fortunes Building land
Citation
Costa, P. M. R. (2022) O AIMI: abordagem teórico-prática. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/15833