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Tributação do rendimento do investimento imobiliário direto vs indireto : IRS e o investimento via OIC
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Abstract(s)
A presente dissertação visa fazer um estudo comparativo entre a tributação dos rendimentos obtidos por pessoas singulares, residentes e não residentes, no âmbito do investimento em imobiliário de forma “direta”, nomeadamente através da compra e venda e do arrendamento de imóveis, e a tributação dos rendimentos no âmbito do investimento de forma “indireta”, através da subscrição de unidades de participação em Organismos de Investimento Coletivo nacionais. O tema releva tendo em consideração a instabilidade política e fiscal que o país atravessa, que gera incerteza no setor do investimento imobiliário. Assim, esta análise comparativa visa clarificar o atual regime tributário dos mencionados tipos de investimento de modo a contribuir para o debate em torno de uma política fiscal previsível e clara que potencie a segurança dos investidores.
This dissertation aims to make a comparative study between the taxation of income obtained by natural persons, residents and non-residents, in the context of investment in real estate in a “direct” way, namely through the purchase and sale and rental of real estate, and the taxation of income in the context of investment in an “indirect” way, through the subscription of participation units in national Collective Investment Undertaking. The topic is relevant considering the political and fiscal instability the country is going through, which creates uncertainty in the real estate investment sector. Therefore, this comparative analysis aims to clarify the current tax regime for these types of investment to contribute to the debate on a predictable and clear tax policy that enhances investor security.
This dissertation aims to make a comparative study between the taxation of income obtained by natural persons, residents and non-residents, in the context of investment in real estate in a “direct” way, namely through the purchase and sale and rental of real estate, and the taxation of income in the context of investment in an “indirect” way, through the subscription of participation units in national Collective Investment Undertaking. The topic is relevant considering the political and fiscal instability the country is going through, which creates uncertainty in the real estate investment sector. Therefore, this comparative analysis aims to clarify the current tax regime for these types of investment to contribute to the debate on a predictable and clear tax policy that enhances investor security.
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Keywords
Unidades de participação Organismos de investimento coletivo Dupla tributação Rendimentos de capitais Rendimentos prediais Mais-valias Regime da gestão de ativos Estatutos dos benefícios fiscais Imposto sobre o rendimentos das pessoas singulares Participation units Collective investment undertaking Double taxation Capital income Property income Capital gains Asset management regime Tax benefits statue Personal income tax
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CC License
Without CC licence