| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.21 MB | Adobe PDF |
Advisor(s)
Abstract(s)
A matéria-prima desta tese é o regime de tributação dos rendimentos prediais no IRS e, de modo especial, a conveniência de servir fins extrafiscais, como são os casos da revitalização do mercado de arrendamento tradicional, por um lado, e da requalificação do parque habitacional português, por outro lado. A recente Reforma Fiscal do IRS, de 2015, operou uma reestruturação importante na tributação dos rendimentos prediais. Um bom exemplo disso é a possibilidade de estes rendimentos passarem também a poder ser tributados ao abrigo da categoria B de IRS (rendimentos empresariais e profissionais). Atualmente, o alojamento local tem crescido bastante, fruto do aumento exponencial que se vem verificando no setor do turismo, principal motor da economia portuguesa. Outra importante alteração é a relativa ao regime de dedutibilidade de gastos. De uma previsão limitada, no passado, assente apenas em despesas de manutenção e de conservação, objeto de constantes litígios entre a AT e os contribuintes, passaram a aceitar-se todos os gastos, desde que efetivamente suportados e pagos para obter ou garantir os rendimentos. Apesar do valor acrescentado que a Reforma, indiscutivelmente, representou nesta sede, cremos que, noutros aspetos do regime, se poderia ter ido mais longe, atentas as finalidades extrafiscais acima referidas. É o caso, por exemplo, da tributação aplicável que, na maior parte das vezes, se reconduz a uma taxa especial única, sem que exista qualquer distinção quanto à finalidade a que se destina o imóvel dado de arrendamento. Também no plano da dedutibilidade dos gastos, poderia o legislador ter ousado estabelecer uma majoração dos gastos dedutíveis, premiando dessa forma os proprietários que contribuem para a renovação do parque habitacional. As linhas que se seguem visam, portanto, a análise e reflexão críticas do atual regime de tributação no IRS relativo aos rendimentos prediais, nunca perdendo de vista o contributo que pode e deve ter na recuperação do mercado de arrendamento tradicional, particularmente os prédios que já estão ou vão passar a estar nesse mercado, pois, assim o entendemos, nem só da arrecadação de receita deverá ser orientada a política fiscal.
The raw material of this thesis is the regime of taxation concerning the rental income under the Personal Income Tax and, in a special way, the convenience of serving non-fiscal purposes, such as the revitalization of the rental market, on the one hand, and the requalification of the Portuguese housing stock, on the other hand. The recent Tax Reform of the Personal Income Tax, of 2015, made an important restructuring in the taxation of the rental income. A good example of this is the possibility of this income becoming to be also taxed under category B of the Personal Income Tax (business and professional income). Currently, the local accommodation has grown significantly, as a result of the exponential increase in the tourism sector, the main driving force of the Portuguese economy. Another important amendment regards the regime of deduction of costs. From a limited provision, in the past, only based in maintenance and repair expenses, subject to frequent disputes between the Portuguese Tax Authorities and the taxpayers, now are accepted all costs, as long as effectively incurred and paid in order to obtain or maintain the income. Despite the added value that the Reform, unquestionably, has represented at this level, we understand that, in other aspects of the regime, it could have gone further, given the non-fiscal purposes above mentioned. It is the case, for example, of the applicable taxation that, in most cases, means a single special tax, without any distinction regarding the purpose for which is intended the leased property. Also, at the level of the deduction of costs, the legislator could have established an additional deduction of costs, therefore rewarding the owners that contribute to the renewal of the housing stock. The following lines view therefore the critical analysis and reflection of the current taxation regime of the rental income on the Personal Income Tax, never losing sight of the contribution that can and must have for the recovery of the traditional rental market, especially the buildings that already are or are going to be in that market, because, as we understand, the fiscal policy should not only be geared by the revenue collection.
The raw material of this thesis is the regime of taxation concerning the rental income under the Personal Income Tax and, in a special way, the convenience of serving non-fiscal purposes, such as the revitalization of the rental market, on the one hand, and the requalification of the Portuguese housing stock, on the other hand. The recent Tax Reform of the Personal Income Tax, of 2015, made an important restructuring in the taxation of the rental income. A good example of this is the possibility of this income becoming to be also taxed under category B of the Personal Income Tax (business and professional income). Currently, the local accommodation has grown significantly, as a result of the exponential increase in the tourism sector, the main driving force of the Portuguese economy. Another important amendment regards the regime of deduction of costs. From a limited provision, in the past, only based in maintenance and repair expenses, subject to frequent disputes between the Portuguese Tax Authorities and the taxpayers, now are accepted all costs, as long as effectively incurred and paid in order to obtain or maintain the income. Despite the added value that the Reform, unquestionably, has represented at this level, we understand that, in other aspects of the regime, it could have gone further, given the non-fiscal purposes above mentioned. It is the case, for example, of the applicable taxation that, in most cases, means a single special tax, without any distinction regarding the purpose for which is intended the leased property. Also, at the level of the deduction of costs, the legislator could have established an additional deduction of costs, therefore rewarding the owners that contribute to the renewal of the housing stock. The following lines view therefore the critical analysis and reflection of the current taxation regime of the rental income on the Personal Income Tax, never losing sight of the contribution that can and must have for the recovery of the traditional rental market, especially the buildings that already are or are going to be in that market, because, as we understand, the fiscal policy should not only be geared by the revenue collection.
Description
Keywords
Categoria B Categoria F Dedução de perdas Despesas de conservação Despesas de manutenção Gastos Rendas Taxa especial Category B Category F Deduction of losses Maintenance expenses Repair expenses Costs Rents Special tax