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A presente dissertação pretende realizar uma análise do regime de tributação, em sede de IRC, das Instituições Particulares de Solidariedade Social (IPSS), contextualizando as vicissitudes inerentes às entidades em causa e o tratamento fiscal dos rendimentos obtidos pelas mesmas. Em primeiro lugar, será realizada uma contextualização das IPSS dentro daquilo que é designado como o Terceiro Setor, analisando a origem do conceito de Terceiro Setor e a sua evolução, as suas características e importância no contexto social, seguida de um enquadramento das IPSS enquanto figura social e jurídica, no ordenamento jurídico português. De seguida, proceder-se-á à análise do regime de IRC das pessoas coletivas com estatuto de utilidade pública e de solidariedade social, no qual se inserem as IPSS, atendendo ao tipo de tratamento dado pelo legislador fiscal a estas entidades, assim como as consequências do respetivo tratamento. Dentro do universo do regime tributário das IPSS e das entidades legalmente equiparadas, será analisada a questão da equiparação, para efeitos tributários, das instituições canonicamente eretas que prosseguem atividades de fim solidário às IPSS. Por último, será exposto o regime espanhol relativamente à tributação, em sede do imposto para as pessoas coletivas, quanto às entidades sem fins lucrativos, as organizações religiosas, e as instituições canonicamente eretas que prossigam atividades de assistência social, de modo a comparar os dois regimes e perceber que ilações podem ser retiradas para o regime português.
The current Master thesis aims to analyse the Corporate Tax regime of IPSS’s, which are non-profit organizations dedicated to providing social assistance, considering the innate traits of such organizations and the taxation of their income. The analysis will begin with a framework of the IPSS’s within the Third Sector, with a focus on the origin of the concept of Third Sector, its evolution, traits and role in the context of social welfare, followed by a characterization of IPSS as social and legal concept, in the Portuguese legal system. Afterwards, we proceed with a breakdown of the Corporate Tax regime for IPSS’s, analysing how IPSS’s are taxed and the impacts of such tax regime. Moreover, we will focus on the Corporate tax regime of entities that are legally equivalent to IPSS’s in the Portuguese legal system, specifically the canonically erect institutions that pursue the same goals and activities as IPSS’s. Lastly, we will compare the Spanish tax regime regarding non-profit organizations, religious institutions and canonically erect institutions who pursue social welfare goals, in order to understand what measures the Portuguese regime can adopt.
The current Master thesis aims to analyse the Corporate Tax regime of IPSS’s, which are non-profit organizations dedicated to providing social assistance, considering the innate traits of such organizations and the taxation of their income. The analysis will begin with a framework of the IPSS’s within the Third Sector, with a focus on the origin of the concept of Third Sector, its evolution, traits and role in the context of social welfare, followed by a characterization of IPSS as social and legal concept, in the Portuguese legal system. Afterwards, we proceed with a breakdown of the Corporate Tax regime for IPSS’s, analysing how IPSS’s are taxed and the impacts of such tax regime. Moreover, we will focus on the Corporate tax regime of entities that are legally equivalent to IPSS’s in the Portuguese legal system, specifically the canonically erect institutions that pursue the same goals and activities as IPSS’s. Lastly, we will compare the Spanish tax regime regarding non-profit organizations, religious institutions and canonically erect institutions who pursue social welfare goals, in order to understand what measures the Portuguese regime can adopt.
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Keywords
Tributação IRC IPSS Terceiro setor Instituições canonicamente eretas Solidariedade Taxation Corporate tax Third sector Canonically erect institutions Social welfare