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Abstract(s)
O tratamento das operações imobiliárias em sede de IVA tem sido, de forma recorrente, objeto de acesa discussão no nosso país, atenta a incerteza e a insegurança que muitos dos conceitos e condições ínsitos ao regime do IVA aplicável ao setor comportam. O status quo normativo tem-se refletido em decisões administrativas e jurisprudenciais que são alvo de críticas e alterações constantes. Nesse sentido, e em face, também, da dimensão de custos que este tipo de realidades envolve, impõe-se realizar um estudo aprofundado de um dos componentes do regime que se tem demonstrado particularmente controverso, nomeadamente, o da renúncia à isenção do IVA, com o objetivo de salvaguardar, tanto quanto possível, as legítimas aspirações dos sujeitos envolvidos nestas operações e, concomitantemente, a saúde do erário público. Deste modo, propomo-nos a identificar os elementos do regime que consideramos dever ser alvo de alterações, procurando, tanto quanto possível, fornecer recomendações nesse sentido.
The VAT treatment of real estate transactions has repeatedly been the subject of heated discussion in our country, given the uncertainty and insecurity that many of the concepts and conditions inherent in the VAT regime applicable to the sector entail. The regulatory status quo has been reflected in administrative and case law decisions that are the subject of constant criticism and change. In this sense, and also in view of the scale of the costs involved in this type of reality, it is necessary to carry out an in-depth study of one of the components of the regime that has proved particularly controversial, namely the waiver of exemption from VAT, with the aim of safeguarding, as far as possible, the legitimate aspirations of those involved in these operations and, at the same time, the health of the public Treasury. We, therefore, set out to identify the elements of the regime that we believe should be amended, and to provide recommendations to this end.
The VAT treatment of real estate transactions has repeatedly been the subject of heated discussion in our country, given the uncertainty and insecurity that many of the concepts and conditions inherent in the VAT regime applicable to the sector entail. The regulatory status quo has been reflected in administrative and case law decisions that are the subject of constant criticism and change. In this sense, and also in view of the scale of the costs involved in this type of reality, it is necessary to carry out an in-depth study of one of the components of the regime that has proved particularly controversial, namely the waiver of exemption from VAT, with the aim of safeguarding, as far as possible, the legitimate aspirations of those involved in these operations and, at the same time, the health of the public Treasury. We, therefore, set out to identify the elements of the regime that we believe should be amended, and to provide recommendations to this end.
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Keywords
IVA Operações imobiliárias Isenções de IVA Renúncia às isenções de IVA Direito à dedução do IVA VAT Real estate transactions VAT exemptions Waiver of VAT exemptions Right to deduct VAT