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Com a presente dissertação procuramos conhecer qual é o tratamento fiscal da alienação onerosa do quinhão hereditário, especialmente quando o mesmo é constituído por imóveis, quer em sede de IRS, quer em sede de IMT. Este é um tema que versa sobre princípios fundamentais do Direito Fiscal, em especial o princípio da legalidade fiscal e da tipicidade, e que demonstra a versatilidade do mesmo, enquanto ramo do Direito que se relaciona com outros ramos. A alienação onerosa do quinhão hereditário é um tema pouco discutido na nossa doutrina fiscal, mas que tem sido, ao longo dos anos, alvo de sentenças e acórdãos pelo facto de, muitas vezes, a AT considerar que esta é uma situação de facto que se enquadra no art. 10.º, n.º 1, al. a) do CIRS, artigo que sujeita a imposto as mais-valias resultantes da alienação onerosa de direitos reais sobre imóveis. A mobilização daqueles princípios, bem como as normas de interpretação da lei fiscal previstas no art. 11.º da LGT demonstram que alienação onerosa do quinhão hereditário não está sujeita a IRS, embora esteja sujeita a IMT, e que a lei fiscal abre, assim, portas ao planeamento fiscal.
With this master’s thesis we seek to understand the tax treatment of the onerous alienation of hereditary shares, especially when it is constituted by real estate, either in terms of IRS or IMT. This is a topic that deals with fundamental principles of Tax Law, in particular the principle of tax legality and typicality, and which demonstrates its versatility, as a branch of Law that relates to other branches. The onerous alienation of the hereditary share is a topic rarely discussed in our tax doctrine, but which has been the subject of sentences and rulings over the years due to the fact that, many times, the Tax Authority considers that this is a factual situation that falls under art. 10th, no. 1, al. a) of the CIRS, an article that subjects to tax, the capital gains of the onerous sale of real rights over real estate. The mobilization of those principles, as well as the rules for interpreting tax law provided for in art. 11th of the LGT demonstrate that the onerous alienation of the hereditary share is not subject to IRS, although it is subject to IMT, and that the tax law thus opens the door to tax planning.
With this master’s thesis we seek to understand the tax treatment of the onerous alienation of hereditary shares, especially when it is constituted by real estate, either in terms of IRS or IMT. This is a topic that deals with fundamental principles of Tax Law, in particular the principle of tax legality and typicality, and which demonstrates its versatility, as a branch of Law that relates to other branches. The onerous alienation of the hereditary share is a topic rarely discussed in our tax doctrine, but which has been the subject of sentences and rulings over the years due to the fact that, many times, the Tax Authority considers that this is a factual situation that falls under art. 10th, no. 1, al. a) of the CIRS, an article that subjects to tax, the capital gains of the onerous sale of real rights over real estate. The mobilization of those principles, as well as the rules for interpreting tax law provided for in art. 11th of the LGT demonstrate that the onerous alienation of the hereditary share is not subject to IRS, although it is subject to IMT, and that the tax law thus opens the door to tax planning.
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Keywords
Quinhão hereditário IRS Mais-valias Princípio da legalidade Princípio da tipicidade Interpretação da lei fiscal Planeamento fiscal Abuso Hereditary shares IRS Capital gains Principle of tax legality Principle of typicality Interpretation of law tax Tax planning Abuse