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Abstract(s)
Nas últimas décadas, a carga fiscal no âmbito da Reabilitação Urbana tem sido um tópico relevante aquando da tomada de decisão por parte dos investidores. Em particular, os incentivos fiscais em sede de IVA nas empreitadas de Reabilitação Urbana representam um benefício muito atrativo. Muita discussão tem havido em torno da verba 2.23 da Lista I anexa ao Código do IVA, seja pelas incongruências nas orientações administrativas, pela diversidade de jurisprudência e doutrina, ou pela mais recente proposta de alteração à verba no pacote de medidas Mais Habitação. Por esse motivo, propomo-nos identificar as principais problemáticas que se têm verificado na interpretação e aplicação da verba 2.23 da Lista I anexa ao Código do IVA, procurando oferecer soluções para as questões identificadas.
In recent decades, the tax burden in the context of Urban Regeneration has been a relevant topic among investors at the decision-making moment. In particular, the tax incentives connected to VAT on Urban Regeneration works represent a very attractive benefit. Much discussion has taken place around paragraph 2.23 of List I, annexed to the Portuguese VAT Code, whether due to inconsistencies in administrative guidelines, due to the diversity of jurisprudence and doctrine, or due to the most recent proposal to amend the paragraph in the “Mais Habitação” package of measures proposed by the government. For this reason, we aim to identify the main problems that have arisen in the interpretation and application of paragraph 2.23 of List I, annexed to the VAT Code, seeking to offer solutions to the identified issues.
In recent decades, the tax burden in the context of Urban Regeneration has been a relevant topic among investors at the decision-making moment. In particular, the tax incentives connected to VAT on Urban Regeneration works represent a very attractive benefit. Much discussion has taken place around paragraph 2.23 of List I, annexed to the Portuguese VAT Code, whether due to inconsistencies in administrative guidelines, due to the diversity of jurisprudence and doctrine, or due to the most recent proposal to amend the paragraph in the “Mais Habitação” package of measures proposed by the government. For this reason, we aim to identify the main problems that have arisen in the interpretation and application of paragraph 2.23 of List I, annexed to the VAT Code, seeking to offer solutions to the identified issues.
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Keywords
IVA Reabilitação urbana Taxas de IVA Lista I do CIVA Taxa reduzida Verba 2.23 Benefícios fiscais VAT Urban regeneration VAT rates List I of the Portuguese VAT code Reduced VAT rate Paragraph 2.23 Tax benefits Urban planning