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O IVA na reabilitação urbana : algumas questões suscitadas pela redação da verba 2.23 da lista I anexa ao código do IVA
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Nos últimos anos, os benefícios fiscais em sede de IVA relacionados com a reabilitação urbana têm assumido um papel de crescente destaque para os investidores. No entanto, a interpretação da verba 2.23 da Lista I anexa ao Código do IVA tem-se afigurado pouco pacífica entre a doutrina, a jurisprudência e as orientações emanadas pela AT. Com a aprovação do Pacote “Mais Habitação”, em outubro de 2023, foi promovida uma alteração à redação da verba 2.23, que visou responder à conjetura de crise habitacional que se fez sentir em Portugal (e que, aliás, se tem agravado). Não obstante, essa alteração aflorou novos desafios e questões interpretativas. Perante este cenário, propomo-nos identificar os principais problemas suscitados pela anterior redação da verba 2.23, estabelecendo uma ponte entre estes e as soluções – bem como os eventuais novos problemas – consagradas pelo legislador na nova redação.
In recent years, VAT tax incentives regarding urban regeneration have been playing an increasingly prominent role for investors. However, the interpretation of paragraph 2.23 of List I annexed to the Portuguese VAT Code has not been very clear among doctrine, case law and the Tax Authorities guidelines. In October 2023, with the approval of the ‘Mais Habitação’ Package, the wording of paragraph 2.23 was amended in order to address the housing crisis in Portugal (which has become even worse). Nevertheless, this amendment raised new challenges and interpretative questions. In light of this scenario, we aim to identify the main problems raised by the previous wording of paragraph 2.23, establishing a connection between these issues and the solutions - as well as any potential additional issues - enshrined by the legislator through the new wording.
In recent years, VAT tax incentives regarding urban regeneration have been playing an increasingly prominent role for investors. However, the interpretation of paragraph 2.23 of List I annexed to the Portuguese VAT Code has not been very clear among doctrine, case law and the Tax Authorities guidelines. In October 2023, with the approval of the ‘Mais Habitação’ Package, the wording of paragraph 2.23 was amended in order to address the housing crisis in Portugal (which has become even worse). Nevertheless, this amendment raised new challenges and interpretative questions. In light of this scenario, we aim to identify the main problems raised by the previous wording of paragraph 2.23, establishing a connection between these issues and the solutions - as well as any potential additional issues - enshrined by the legislator through the new wording.
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IVA Reabilitação urbana Lista I do código do IVA Taxa reduzida Verba 2.23 Benefícios fiscais Urbanismo VAT Urban regeneration List I of Portuguese VAT code Reduced VAT rate Paragraph 2.23 Tax benefits Urban planning
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