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Abstract(s)
A presente dissertação tem como objetivo a análise do regime de tributação das mais-valias em IRC, em Portugal. Neste sentido, o estudo envolveu um percurso desde a consideração das mais-valias enquanto rendimento, até ao cálculo do imposto e possibilidade de reinvestimento, o que, por sua vez, implica uma colaboração entre as ciências contabilística e fiscal. Incide-se sobre esta relação com o intuito de avaliar a amplitude da dependência fiscal em relação ao resultado contabilístico. Como conclusão geral, confere-se que o legislador fiscal se mune de normas de ajuste, com vista a salvaguardar os fins fiscais que o contabilístico não prevê, pelo que a sua decisão é a única que releva para efeitos fiscais. Tal depreende-se do tratamento concedido às mais-valias fiscais, que diferem das contabilísticas, e da estatuição da impossibilidade de reinvestimento de mais-valias referentes a propriedades de investimento.
The aim of this dissertation is to analyse the corporate capital gains taxation system, in Portugal. Therefore, a study was conducted regarding the moment capital gains were considered income to the tax calculation and the possibility of roll-over, which implied the collaboration of accounting and taxation. We focus on this relationship in order to assess the extent of fiscal dependence in relation to the accounting result. The general finding suggests that the tax legislator adopts adjustment rules, so as to safeguard the tax purposes that the accounting one does not foresee, which leads their decision to be the only one relevant for tax purposes. This stems from the treatment granted to tax capital gains, which differ from accounting result, and the stipulation of the impossibility to reinvest capital gains related to investment properties.
The aim of this dissertation is to analyse the corporate capital gains taxation system, in Portugal. Therefore, a study was conducted regarding the moment capital gains were considered income to the tax calculation and the possibility of roll-over, which implied the collaboration of accounting and taxation. We focus on this relationship in order to assess the extent of fiscal dependence in relation to the accounting result. The general finding suggests that the tax legislator adopts adjustment rules, so as to safeguard the tax purposes that the accounting one does not foresee, which leads their decision to be the only one relevant for tax purposes. This stems from the treatment granted to tax capital gains, which differ from accounting result, and the stipulation of the impossibility to reinvest capital gains related to investment properties.
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Keywords
Mais-valias Contabilidade Direito fiscal Tributação Fiscalidade Empresa Dependência parcial Normas de ajuste Propriedades de investimento Capital gains Accounting Tax law Taxation Tax Company Partial dependence Adjustment rules Investment properties