Advisor(s)
Abstract(s)
O regime fiscal dos Residentes Não Habituais (RNH), foi criado em 2009 com o propósito de atrair para Portugal profissionais qualificados, indivíduos e pensionistas com elevado património, numa época em que a rede de população residente estava a emigrar. Através da implementação deste regime, de acordo com os pareceres do Tribunal de Contas à Conta Geral do Estado, que entre 2014 e 2022, disponibiliza dados relativos à despesa fiscal incorrida com o regime dos RNH, Portugal teve uma despesa fiscal total, nos anos referidos, de cerca de 5.127 Milhões de Euros. O ano de 2022, por si só, determinou despesa fiscal de 1.360 M €, abrangendo 16.371 novos contribuintes inscritos como RNH, levando a que o número de contribuintes com acesso ao regime ascendesse a 74.258. O RNH influenciou a vinda de muitas pessoas para Portugal com o propósito de aproveitar os benefícios fiscais concedidos. Mas, se os dados da despesa fiscal são parcialmente conhecidos, o mesmo não ocorre com a receita gerada pelos RNH ao Estado Português, não só em sede de IRS, como de IMT e IVA. Consequentemente, a situação revela-se vantajosa para ambas as partes, caso contrário, o regime não estaria em vigor há catorze anos. A presente dissertação pretende tratar de um conjunto de questões pertinentes relacionadas com o benefício fiscal do RNH, bem como as questões jurídicas inerentes à existência do mesmo, as suas vicissitudes e o futuro do RNH ditado pela PL OE 2024.
The tax regime of Non-Habitual Residents (RNH) was created in 2009 with the purpose of attracting to Portugal qualified professionals, individuals, and pensioners with high wealth, at a time when the resident population was emigrating. Through the implementation of this regime, in accordance with the memo of the Court of Auditors on the General State Account, which between 2014 and 2022, provides data on the tax expenditure incurred with the NHR regime, Portugal had a total tax expenditure, in the referred years, of around 5,127 Million Euros. The year 2022 alone determined a tax expenditure of €1,360 M, covering 16,371 new taxpayers registered as NHR, bringing the number of taxpayers with access to the regime to 74,258. The NHR influenced the coming of many people to Portugal with the purpose of taking advantage of the tax benefits granted. However, if the data on tax expenditure are partially known, the same does not occur with the revenue generated by the NHRs to the Portuguese State, not only in terms of personal income tax, but also in terms of Property Transfer Tax and VAT. Consequently, this is a win-win situation, otherwise the scheme would not have been in force for fourteen years. This thesis intends to address a set of pertinent issues related to the tax benefit of the NHR, as well as the legal issues inherent to its existence, and the future of the NHR dictated by the State Budget proposal for 2024.
The tax regime of Non-Habitual Residents (RNH) was created in 2009 with the purpose of attracting to Portugal qualified professionals, individuals, and pensioners with high wealth, at a time when the resident population was emigrating. Through the implementation of this regime, in accordance with the memo of the Court of Auditors on the General State Account, which between 2014 and 2022, provides data on the tax expenditure incurred with the NHR regime, Portugal had a total tax expenditure, in the referred years, of around 5,127 Million Euros. The year 2022 alone determined a tax expenditure of €1,360 M, covering 16,371 new taxpayers registered as NHR, bringing the number of taxpayers with access to the regime to 74,258. The NHR influenced the coming of many people to Portugal with the purpose of taking advantage of the tax benefits granted. However, if the data on tax expenditure are partially known, the same does not occur with the revenue generated by the NHRs to the Portuguese State, not only in terms of personal income tax, but also in terms of Property Transfer Tax and VAT. Consequently, this is a win-win situation, otherwise the scheme would not have been in force for fourteen years. This thesis intends to address a set of pertinent issues related to the tax benefit of the NHR, as well as the legal issues inherent to its existence, and the future of the NHR dictated by the State Budget proposal for 2024.
Description
Keywords
Residentes não habituais Imposto sobre o rendimento das pessoas singulares Atividades de elevado valor acrescentado Convenções de dupla tributação Non-habitual resident Personal income tax High value added activities Double tax treaties